DAVID DUNG LE v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
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.
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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;…
1Opinion of the Court
DAVID DUNG LE, M.D., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DAVID DUNG LE v. COMMISSIONER OF INTERNAL REVENUE
No. 13702-99
United States Tax Court
114 T.C. 268; 2000 U.S. Tax Ct. LEXIS 24; 114 T.C. No. 18;
April 18, 2000, Filed
An appropriate order of dismissal for lack of jurisdiction will be entered.
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
c…
2Cases cited27 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Naftel v. CommissionerUnited States Tax Court · 1985
- Monge v. CommissionerUnited States Tax Court · 1989
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
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