Badger Materials, Inc. v. Commissioner
United States Tax Court
Opinion in 40 T.C. 725 withdrawn in part and modified. Held, that since no suit or other proceeding was commenced within 2 years after the dissolution of Badger Materials, Inc., under Wisconsin law, the corporate petitioner was nonexistent and no one was authorized to act for it in filing the petition herein. Therefore, such proceeding must be dismissed for lack of jurisdiction.
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Opinion in 40 T.C. 725 withdrawn in part and modified. Held, that since no suit or other proceeding was commenced within 2 years after the dissolution of Badger Materials, Inc., under Wisconsin law, the corporate petitioner was nonexistent and no one was authorized to act for it in filing the petition herein. Therefore, such proceeding must be dismissed for lack of jurisdiction. Held, further, that this Court could not determine on its own motion that notices of transferee liability mailed to six of the transferees were untimely as to the taxable year ended October 31, 1955.
1Opinion of the Court
SUPPLEMENTAL OPINION
Dawson, Judge:
On September 27, 1963, this Court granted the following motions filed by the respondent (and not objected to by the petitioners) in these proceedings:
1. Motions to Vacate Decisions [Orders] entered on July 30, 1963.
2. Motion to Withdraw and Modify Opinion (40 T.O. 72&) filed on July 10,1963.
3. Motion for Reconsideration.
In addition, the Court also granted the Motion to Withdraw Motion to Dismiss for Lack of Jurisdiction filed by counsel for Arthur Over-gaard, Transferee, in Docket No. 94219. Since this motion has been granted, it has become unnecessary for us…
2Cases cited8 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- United Business Corp. of Am. v. CommissionerUnited States Board of Tax Appeals · 1930
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- Woods v. CommissionerUnited States Tax Court · 1989
- Robinson v. CommissionerUnited States Tax Court · 1972
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- Saso v. CommissionerUnited States Tax Court · 1989
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