-5-
or defending any part of the case. See United States v. 2.61
Acres of Land, 791 F.2d 666 (9th Cir. 1985); Reed v. Norman, 309
P.2d 809 (Cal. 1957) (and the cases cited therein); see also
Grell v. Laci Le Beau Corp., 73 Cal. App. 4th 1300, 1306 (1999).
Thus, given petitioner’s inability to prosecute or defend any
part of this case, including its lack of capacity to defend
itself against the motion at hand, we shall dismiss this case and
enter a decision against petitioner as to all matters in dispute.
See Rules 60(c), 123(b); see also sec. 7459(d); cf. David Dung
Le, M.D., Inc. v. Commissioner, supra.2
Petitioner in its petition alleges that respondent bears the
burden of proof under section 7491 as to all matters inclusive of
the deficiencies, additions to tax, and accuracy-related
2 In David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268
(2000), affd. 22 Fed. Appx. 837 (9th Cir. 2001), the Court held
that a California corporation lacked the power to file a lawsuit
in this Court while its corporate powers were suspended by the
State of California. In reaching that holding, the Court quoted
Cal. Rev. & Tax. Code secs. 23301 and 23302 (West 2004) and noted
that the Supreme Court of California has construed those sections
to mean that a corporation may not prosecute or defend an action
during the period in which it is suspended. See David Dung Le,
M.D., Inc. v. Commissioner, supra at 272. While this Court
dismissed the petition in David Dung Le, M.D., Inc. for lack of
jurisdiction, we do not do similarly here, where petitioner had
the requisite capacity to file the petition that commenced this
lawsuit. Where a taxpayer such as petitioner files a timely
petition with this Court, our jurisdiction is invoked and remains
unimpaired until the controversy is decided notwithstanding
events which may occur after the filing of the petition. See
Main-Hammond Land Trust v. Commissioner, 17 T.C. 942, 956 (1951),
affd. 200 F.2d 308 (6th Cir. 1952); cf. Coninck v. Commissioner,
100 T.C. 495, 498 (1993); Dorl v. Commissioner, 57 T.C. 720, 722
(1972).
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