Condo v. Commissioner
United States Tax Court
On Apr. 26, 1976, respondent sent a notice of deficiency to the Condo Corp., a corporation organized under the laws of California. Since Dec. 15, 1969, the corporate rights, powers, and privileges of the Condo Corp. have been suspended under California law due to its failure to pay the State franchise tax. Such suspension renders it incapable under California law to sue or defend against a suit.
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On Apr. 26, 1976, respondent sent a notice of deficiency to the Condo Corp., a corporation organized under the laws of California. Since Dec. 15, 1969, the corporate rights, powers, and privileges of the Condo Corp. have been suspended under California law due to its failure to pay the State franchise tax. Such suspension renders it incapable under California law to sue or defend against a suit. Held, the Condo Corp. lacks the capacity to litigate in this Court under Rule 60(c), Tax Court Rules of Practice and Procedure.
1Opinion of the Court
Wilbur, Jvdge:
Respondent determined a deficiency against the A. B. Condo Corp. for the taxable year 1973 in the amount of $7,982.
This case is presently before us on respondent’s motion to dismiss for lack of jurisdiction. This motion requires us to determine whether or not the A. B. Condo Corp. has the capacity to engage in litigation in this Court.1
FINDINGS OF FACT
Armen B. Condo (hereinafter Armen) is president of and sole shareholder in the A. B. Condo Corp. (hereinafter Condo Corp.). Armen and the Condo Corp. have identical addresses, 8932 Skiff Circle, Huntington Beach, Calif. 92646.
Respon…
2Cases cited28 opinions
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- Boyle v. Lakeview Creamery Co.California Supreme Court · 1937
- Reed v. NormanCalifornia Supreme Court · 1957
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3Cited by21 opinions
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- L v. Castle Investment Group, Inc. v. CommissionerCourt of Appeals for the Eleventh Circuit · 2006
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