Union Plate & Wire Co. v. Commissioner
United States Board of Tax Appeals
The corporate existence of the Union Plate & Wire Co. having been wholly terminated more than three years prior to the execution of consents extending the time for the assessment of a deficiency for the fiscal year ended March 31, 1922, and to the filing of the petition herein, held that the petition must be dismissed for lack of jurisdiction.
1Opinion of the Court
UNION PLATE & WIRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Union Plate & Wire Co. v. Commissioner
Docket No. 28823.
United States Board of Tax Appeals
17 B.T.A. 1229; 1929 BTA LEXIS 2166;
November 5, 1929, Promulgated
The corporate existence of the Union Plate & Wire Co. having been wholly terminated more than three years prior to the execution of consents extending the time for the assessment of a deficiency for the fiscal year ended March 31, 1922, and to the filing of the petition herein, held that the petition must be dismissed for lack of jurisdiction.
William Dillon,…
2Cases cited10 opinions
- Kohl v. United StatesSupreme Court of the United States · 1876
- National Bank v. ColbySupreme Court of the United States · 1875
- Worcester Color Co. v. Henry Wood's Sons Co.Massachusetts Supreme Judicial Court · 1911
- Thornton v. Marginal Freight Railway Co.Massachusetts Supreme Judicial Court · 1877
- Consolidated Cos. v. CommissionerUnited States Board of Tax Appeals · 1929
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