114 T.C. No. 18
UNITED STATES TAX COURT
DAVID DUNG LE, M.D., INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13702-99. Filed April 18, 2000.
R moves the Court to dismiss this case for lack of
jurisdiction, alleging that P, a corporation organized
under California law, lacked the capacity to file the
petition instituting this action. On Apr. 1, 1991, the
State of California Franchise Tax Board (the Board)
suspended P’s corporate powers, rights, and privileges
for failure to pay State income taxes, and the Board
did not relieve P of that suspension until (and
effective) Feb. 28, 2000. R issued P a notice of
deficiency on July 1, 1999, and P filed the subject
petition with the Court on Aug. 12, 1999.
Held: We shall grant R’s motion; under applicable
State law: (1) P lacked the power to initiate a
lawsuit during the time it was suspended, and (2) that
power was not returned to P until after the applicable
90-day period in which it was required to file a
petition with this Court.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011