Witter v. Nikolas

I can not agree that creditors of an Illinois corporation, which has been dissolved for failure to pay its franchise tax, may not file an involuntary petition in bankruptcy against said debtor. I believe the holding in Re 211 East Delaware Place Bldg. Corporation, 7 Cir., 76 F.2d 834, should be followed, not overruled.

Whether an Illinois corporation which has been dissolved, because its officers failed to keep it alive, by refusing to pay the Illinois franchise tax, may file a voluntary petition in bankruptcy after a decree of dissolution, presents, I must admit, a question of doubt and…