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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.

The petition in this case was filed on July 2, 2021. 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 asserting that Oregon Revised Statute 65.637(2)(d) provides that the dissolution of a corporation does not prevent commencement of a proceeding by or against the corporation in the corporation's corporate name.

Whether a corporation may engage in litigation in this Court is determined by applicable State law, here Oregon. Tax Court Rule 60(c); see David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270-271 (2000), affd. 22 Fed.Appx. 837 (9th Cir. 2001); Condo v. Commissioner, 69 T.C. 149, 151 (1977).

Accordingly, and for cause, it is ORDERED that the Court's Order to Show Cause, served December 20, 2022, is discharged.


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)