Lloyd T. Asbury, Attorney at Law, P.A. - Page 5

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             Court is determined under the law of the jurisdiction where              
             the authority is derived.                                                
                  According to respondent, “Nothing in the law [of the                
             State of Florida] * * * grants authority to a former                     
             officer, director, or shareholder, to represent a dissolved              
             corporation in a representative capacity.”  Furthermore,                 
             respondent cites a number of cases holding that “in                      
             Florida, it is well established that only a licensed                     
             attorney may represent a corporation in court.”  Respondent              
             points out that Mr. Asbury is not currently licensed to                  
             practice law in Florida or in any other jurisdiction.                    
             Accordingly, respondent argues that Mr. Asbury “lacked the               
             capacity to file” the instant petition and the Court lacks               
             jurisdiction to consider it.                                             
                  Respondent acknowledges that “Rule 24(b) allows for a               
             corporation to be represented by an authorized officer of                
             the corporation in Tax Court.”  However, respondent argues               
             that “while Rule 24(b) allows for a corporation to be                    
             represented by an ‘authorized officer’, it does not allow                
             for a dissolved corporation to be represented by a former                
             officer.”  According to respondent, the purpose of Rule                  
             24(b) is to limit to “officers” of the corporation, as                   
             opposed to directors, shareholders, or other agents, the                 
             persons who can be authorized by State law to represent the              






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Last modified: May 25, 2011