Vahlco Corp. v. Commissioner
United States Tax Court
Held, a corporation which had its privileges and charter forfeited under Texas statutes for failure to file a franchise tax report and pay franchise tax and was denied right to sue or defend in Texas courts lacked capacity to bring petitions in this Court, and therefore cases filed by such corporation are dismissed for lack of jurisdiction.
1Opinion of the Court
OPINION
SCOTT, Judge:
This case is before us on respondent’s motion to dismiss for lack of jurisdiction filed in each of the above-entitled cases on the ground that at the time of the filing of the petition in each case Vahlco Corp. (Vahlco) lacked the capacity to bring an action in this Court.
By notices of deficiency each dated August 2, 1988, respondent determined a deficiency in the income tax of Vahlco for its fiscal year ended March 31, 1970, and deficiencies of Vahlco as successor to each of three other corporations for years ending in 1967, 1968, and 1969. A petition in each case was…
2Cases cited15 opinions
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- M & M Construction Co. v. Great American Insurance Co., Texas Court of Appeals, 13th District1988
- Mather Construction Co. v. United StatesUnited States Court of Claims · 1973
- Condo v. CommissionerUnited States Tax Court · 1977
- McGown v. KittelCourt of Appeals of Texas · 1972
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Vahlco Corp. v. CommissionerUnited States Tax Court · 1991