Bloomington Transmission Services, Inc. v. Commissioner
United States Tax Court
P, an Illinois corporation, was dissolved for failure to pay franchise tax and to file an annual report. Illinois law limited P's capacity to maintain a civil action, unless P remedied its failure to pay franchise tax and file annual report. P was required either to remedy the cause of dissolution or wind up its affairs during a 2-year period following dissolution, and P did neither.
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P, an Illinois corporation, was dissolved for failure to pay franchise tax and to file an annual report. Illinois law limited P's capacity to maintain a civil action, unless P remedied its failure to pay franchise tax and file annual report. P was required either to remedy the cause of dissolution or wind up its affairs during a 2-year period following dissolution, and P did neither. Thereafter, R issued a statutory notice of deficiency to P and P filed a petition with this Court. R moved to dismiss P for lack of capacity to maintain an action in this Court. This Court has held that Illinois…
1Opinion of the Court
OPINION
GERBER, Judge:
Respondent determined, by means of statutory notices dated February 14, 1985, and September y, 1985, deficiencies in Federal income taxes and additions to tax for the taxable years ended November 30, 1979, 1980, 1981, and 1982. Petitioner, a corporation which had been dissolved by the Secretary of State of Illinois for failure to file annual reports and pay franchise tax, filed two timely petitions in response to respondent’s notices. Respondent moved to dismiss both cases because of petitioner’s lack of capacity to sue or be sued under Illinois law and to initiate or…
2Cases cited14 opinions
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- Bellis v. United StatesSupreme Court of the United States · 1974
- Trustees of Dartmouth College v. WoodwardSupreme Court of the United States · 1819
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- Garzo v. Maid of the Mist Steamboat Co.New York Court of Appeals · 1952
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3Cited by6 opinions
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- Lee Enterprises, Inc.United States Tax Court · 1992
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