Rockwood v. United States

GREEN, Judge.

Plaintiff is the trustee of Capliee Commercial Company, a dissolved corporation. This is a suit to recover an alleged overpayment on corporation income and excess profits taxes paid by the corporation upon a return made for the calendar year 1917. The corporation was engaged in business during the year 1917, but the plaintiff alleges that its charter expired on October 13, 1917, and never was renewed, and that although the *985business of the company was carried on after the expiration of the charter by two of the three directors of the corporation, that by the laws of the state of…