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law, which, in this case, is the law of California. See Rule
60(c); see also Brannon’s of Shawnee, Inc. v. Commissioner, supra
at 111; Condo v. Commissioner, supra at 151. On the basis of our
review of that law, we conclude that petitioner lacked the
requisite capacity to litigate as of the date of the petition.
See Condo v. Commissioner, supra; Rosa v. Commissioner, T.C.
Memo. 1996-322; see also Community Elec. Serv., Inc. v. National
Elec. Contractors Association, Inc., 869 F.2d 1235 (9th Cir.
1989). The following three sections of the California annotated
code are relevant to our determination:
� 23301. Delinquency; suspension or forfeiture of
corporate powers, etc.
Except for the purposes of filing an application
for exempt status or amending the articles of
incorporation as necessary either to perfect that
application or to set forth a new name, the corporate
powers, rights and privileges of a domestic taxpayer
may be suspended, and the exercise of the corporate
powers, rights and privileges of a foreign taxpayer in
this state may be forfeited, if any of the following
conditions occur:
(a) If any tax, penalty, or interest, or any
portion thereof, that is due and payable under Chapter
4 (commencing with Section 19001) of Part 10.2, or
under this part, either at the time the return is
required to be filed or on or before the 15th day of
the ninth month following the close of the income year,
is not paid on or before 6 p.m. on the last day of the
12th month after the close of the income year.
(b) If any tax, penalty, or interest, or any
portion thereof, due and payable under Chapter 4
(commencing with Section 19001) of Part 10.2, or under
this part, upon notice and demand from the Franchise
Tax Board, is not paid on or before 6 p.m. on the last
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