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
OPINION
Laro, Judge:
Respondent moves the Court to dismiss this case for lack of jurisdiction, arguing that petitioner lacked the capacity to file the subject petition with the Court because petitioner’s corporate powers, rights, and privileges were under suspension when the petition was filed. Petitioner objects thereto, arguing primarily that: (1) Its suspension was improper, and (2) the fact that its status was recently revived means that it may maintain this action. Petitioner also argues that respondent has waived the right to assert the jurisdictional issue.
We shall grant respondent’s…
2Cases cited26 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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3Cited by2 opinions
- DAVID DUNG LE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- YMO Trust v. CommissionerUnited States Tax Court · 2000