Dreyfuss Dry Goods Co. v. Lines

WALKER, Circuit Judge.

The plaintiff in error, Dreyfuss. Dry Goods Company (herein called plaintiff), a commercial partnership organized in the year 1919, took over the assets of Dreyfuss Dry Goods Company, Limited, a Louisiana corporation, which was engaged in business in the year 1918, and until Pehruary 22, 1919, when it was dis*30solved by a legal surrender of its charter. A “corporation income and profits return for calendar year 1918,” filed in May, 1919, contained the f ollowing:

“Corporation charter legally surrendered on February 22d, and'business ceased to be operated as a corporation,…