DAVID DUNG LE, M.D., INC. v. COMMISSIONER

Docket No. 13702-99.

114 T.C. 268 (2000)

DAVID DUNG LE, M.D., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 18, 2000.


Attorney(s) appearing for the Case

Wayne Hagendorf, for petitioner.

David R. JoJola and Igor S. Drabkin, for respondent.


OPINION

LARO, Judge:

Respondent moves the Court to dismiss this case for lack of jurisdiction, arguing that petitioner lacked the capacity to file the subject petition with the Court because petitioner's corporate powers, rights, and privileges were under suspension when the petition was filed. Petitioner objects thereto, arguing primarily that: (1) Its suspension was improper, and (2) the fact that its status was recently revived means that it may...

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