OPINION
SCOTT, Judge:
This case is before us on respondent's motion to dismiss for lack of jurisdiction filed in each of the above-entitled cases on the ground that at the time of the filing of the petition in each case Vahlco Corp. (Vahlco) lacked the capacity to bring an action in this Court.
By notices of deficiency each dated August 2, 1988, respondent determined a deficiency in the income tax of Vahlco for its fiscal year ended March...
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