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
VAHLCO CORPORATION, SUCCESSOR TO VAHLSING MANAGEMENT CONSULTANTS, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vahlco Corp. v. Commissioner
Docket Nos. 26600-88, 26672-88, 26832-88, 26833-88
United States Tax Court
97 T.C. 428; 1991 U.S. Tax Ct. LEXIS 89; 97 T.C. No. 29;
October 15, 1991, Filed
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…
2Cases cited16 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
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