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Diamond Cut Loyalty Canine Rescue & Pit Bull Rehab. v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 23897-21 (U.S.T.C. Mar. 2, 2023)

Opinion

23897-21

03-02-2023

DIAMOND CUT LOYALTY CANINE RESCUE AND PIT BULL REHABILITATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On December 9, 2022, respondent filed a Motion to Calendar, in which he seeks to set this case on the Court's February 27, 2023, Portland, Oregon, trial session. In his motion, respondent states that petitioner was administratively dissolved by the Corporation Division of the Oregon Secretary of State on June 29, 2017.

On December 20, 2022, the Court issued an Order to Show Cause directing the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the corporation lacked the capacity to file a petition with this Court. On January 10, 2023, respondent filed a Response to the Order to Show Cause. Petitioner failed to respond to the Order to Show Cause prior to February 27, 2023.

Upon due consideration, it is ORDERED that respondent's Motion to Calendar, filed December 9, 2022, is denied.


Summaries of

Diamond Cut Loyalty Canine Rescue & Pit Bull Rehab. v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 23897-21 (U.S.T.C. Mar. 2, 2023)
Case details for

Diamond Cut Loyalty Canine Rescue & Pit Bull Rehab. v. Comm'r of Internal Revenue

Case Details

Full title:DIAMOND CUT LOYALTY CANINE RESCUE AND PIT BULL REHABILITATION, INC.…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 23897-21 (U.S.T.C. Mar. 2, 2023)