-7-
that petitioner does not have the capacity under the laws of the
State of Colorado to engage in litigation in the Court. See
Colo. Rev. Stat. Ann. sec. 7-26-120 (West 1990) (repealed 1998).
Accordingly, we conclude that this case must be dismissed for
lack of jurisdiction. See Rule 60(c); Bloomington Transmission
Serv., Inc. v. Commissioner, 87 T.C. 586 (1986); Dillman Bros.
Asphalt Co. v. Commissioner, 64 T.C. 793 (1975); Great Falls
Bonding Agency, Inc. v. Commissioner, 63 T.C. 304 (1974).6
To reflect the foregoing,
An appropriate order will be
entered.
6See also Tezak Constr. Co. v. Commissioner, T.C. Memo.
1993-208.
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