Padre Island Thunderbird, Inc. v. Commissioner
United States Tax Court
On Nov. 16, 1973, P, an Illinois corporation, was dissolved for failing to pay its State franchise taxes. Illinois law provides that a corporation which fails to pay its franchise taxes shall maintain no civil action. In 1977, the Commissioner issued a deficiency notice to P, which timely filed a petition in this Court. Thereafter, the Commissioner moved to dismiss this proceeding based on P's lack of capacity to litigate in this Court.
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On Nov. 16, 1973, P, an Illinois corporation, was dissolved for failing to pay its State franchise taxes. Illinois law provides that a corporation which fails to pay its franchise taxes shall maintain no civil action. In 1977, the Commissioner issued a deficiency notice to P, which timely filed a petition in this Court. Thereafter, the Commissioner moved to dismiss this proceeding based on P's lack of capacity to litigate in this Court. Subsequent to such motion, P filed for, and received, an order by the Circuit Court of Cook County, Ill., vacating the prior order of dissolution. P also…
1Opinion of the Court
OPINION
Simpson, Judge:
This case is before us on the Commissioner’s motion to dismiss for lack of jurisdiction on the ground that the petitioner lacks the capacity to litigate before this Court under Rule 60(c), Tax Court Rules of Practice and Procedure, and on the petitioner’s cross-motion for judgment on the pleadings on the ground that the deficiency notice was not proper because it was sent to a dissolved corporation. A hearing on both motions was held at Chicago, Ill., and written memorandums have been submitted by both parties.
Prior to November 16, 1973, the petitioner, Padre Island…
2Cases cited14 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Kaybill Corp., Inc. v. CherneAppellate Court of Illinois · 1974
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3Cited by12 opinions
- Graham v. CommissionerUnited States Tax Court · 1982
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- L v. Castle Investment Group, Inc. v. CommissionerCourt of Appeals for the Eleventh Circuit · 2006
- Bloomington Transmission Services, Inc. v. CommissionerUnited States Tax Court · 1986
- Bourque v. CommissionerUnited States Tax Court · 1980
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