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L.V. CASTLE INV. GROUP, INC. v. C.I.R.

No. 05-13267.

465 F.3d 1243 (2006)

L.V. CASTLE INVESTMENT GROUP, INC., Lake View Nutrition Consulting Services, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 26, 2006.

Attorney(s) appearing for the Case

Alexander Zouzoulas, Orlando, FL, for Petitioners-Appellants.

Robert W. Metzler, Carol A. Barthel, Samuel A. Lambert, U.S. Dept. of Justice, Tax Div., App. Sec., Washington, DC, for CIR.

Before MARCUS, WILSON and COX, Circuit Judges.

WILSON, Circuit Judge:

Appellants L.V. Castle Investment Group, Inc. ("L.V. Castle") and Lake View Nutrition Consulting Services, Inc. ("Lake View") appeal the Tax Court's decision stating that it did not have jurisdiction to entertain Appellants' petition contesting a deficiency found against L.V. Castle after L.V. Castle's dissolution. Because L.V. Castle did not have the legal capacity to file a petition and because the IRS has not filed a notice of transferee...

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