Starvest U.S., Inc. - Page 10

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          Estate of Young v. Commissioner, 81 T.C. 879, 880-881 (1983).               
          When jurisdictional issues are raised, the Court has jurisdiction           
          to decide whether it has jurisdiction in the case.  Id. at 881.             

          1.  The Capacity of Starvest and the Authority To File the                  
          Petitions on Behalf of Starvest                                             
               Respondent questioned this Court's jurisdiction on the                 
          ground that petitioner, a dissolved Florida corporation, did not            
          have the legal capacity to file petitions in this Court.                    
          Respondent further argued that, even if petitioner had the                  
          capacity to file the petitions in this case, the petitions were             
          not filed by a person authorized to represent petitioner.                   
               A case in this Court must be brought by the proper party.              
          See Rule 60(a)(1).  "This court does not have jurisdiction to               
          consider a petition filed by a person or entity not qualified by            
          law."  Mishawaka Properties Co. v. Commissioner, 100 T.C. 353,              
          362 (1993) (quoting 1983 Western Reserve Oil & Gas Co. v.                   
          Commissioner, 95 T.C. 51, 62 (1990), affd. without published                
          opinion 995 F.2d 235 (9th Cir. 1993), and cases cited therein).             
          The capacity of a corporation to maintain litigation before this            
          Court is determined according to the law of the jurisdiction in             
          which the entity was organized.  See Rule 60(c).                            
               Prior to 1989, Florida law provided that the "dissolution of           
          a corporation * * * shall not take away or impair any remedy                
          available to or against such corporation, or its directors,                 

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