Rockwood v. United States

GREEN, Judge.

This is a suit to recover an alleged overpayment of income and excess profits taxes for the year 1918.

The plaintiff is the trustee of the Caplice Commercial Company, a dissolved corporation, which was organized under the laws of the state of Montana, and had been carrying on a wholesale liquor business from a time prior to March 1, 1913. Under the laws of Montana its charter expired on October 13, 1917, and the corporation was thereby dissolved, but after that date the business was carried on through the year 1918 under the same name, in the same location, and in the same manner…