Great Falls Bonding Agency, Inc. v. Commissioner
United States Tax Court
Rule 60(c), Tax Court Rules of Practice and Procedure. -- Petitioner was legally dissolved on Dec. 22, 1969. The State law under which it was organized permitted a dissolved corporation to file suit if action was commenced within 2 years of its dissolution. A petition was filed in petitioner's name within 90 days of the mailing of a notice of deficiency, but more than 4 years after petitioner's dissolution.
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Rule 60(c), Tax Court Rules of Practice and Procedure. -- Petitioner was legally dissolved on Dec. 22, 1969. The State law under which it was organized permitted a dissolved corporation to file suit if action was commenced within 2 years of its dissolution. A petition was filed in petitioner's name within 90 days of the mailing of a notice of deficiency, but more than 4 years after petitioner's dissolution. Respondent filed a motion to dismiss for lack of jurisdiction, arguing that petitioner lacked capacity to sue. Held, respondent's motion to dismiss will be granted.
1Opinion of the Court
Dawson, Judge:
This motion to dismiss was assigned to and heard by Commissioner Randolph F. Caldwell, Jr. The Court agrees with and adopts his opinion which is set forth below.
OPINION OF THE COMMISSIONER
This case is presently before the Court on respondent’s motion to dismiss for lack of jurisdiction filed on May 16,1974, pursuant to Rules 53 and 60(c), Tax Court Rules of Practice and Procedure.
Petitioner was legally dissolved under the laws of the State of Illinois, the State of its incorporation, on December 22,1969.
On December 28, 1973, respondent mailed a notice of deficiency to…
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