S. Hirsch Distilling Co. v. Commissioner
United States Board of Tax Appeals
Held that the Board of Tax Appeals is without jurisdiction to hear and determine a proceeding instituted and prosecuted by a corporation whose existence is for any and all purposes wholly terminated.
1Opinion of the Court
*1075OPINION.
GReun :
It has been brought to our attention that the S. Hirsch Distilling Co. was dissolved on June 30, 1920, and we are asked to abate this proceeding and to find that there is no deficiency because of such dissolution. .
In Oklahoma Natural Gas Co. v. Oklahoma, 273 U. S. 257, decided February 21, 1927, the counse.1 for both parties moved the United States Supreme Court to substitute a new party appellant for the Oklahoma Gas Co., which latter company had been duly and legally dissolved as a corporation by decree of the District Court of Tulsa County, Oklahoma, after the writ of error…
2Cases cited13 opinions
- Oklahoma Natural Gas Co. v. OklahomaSupreme Court of the United States · 1927
- Mumma v. Potomac Co.Supreme Court of the United States · 1834
- National Bank v. ColbySupreme Court of the United States · 1875
- Pendleton v. RussellSupreme Court of the United States · 1892
- Bradley v. ReppellSupreme Court of Missouri · 1896
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Great Falls Bonding Agency, Inc. v. CommissionerUnited States Tax Court · 1974
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Coca-Cola Bottling Co. v. CommissionerUnited States Board of Tax Appeals · 1931
5 more not listed; retrieve them via the Exa API.