Budget Builders, Inc. v. State Tax Commission

ELLETT, District Judge.

The main question involved in this appeal is whether a dissolving corporation can have its tax liability determined in the district court when the State Tax Commission refuses to give it a tax clearance.

The appellant, Budget Builders, Inc., a corporation, hereafter referred to as the Corporation, duly filed in the district court its petition for dissolution. The State Tax Commission, hereafter designated as the Commission, would not give a tax clearance, and on September 15, 1950, by amended petition, the Corporation set forth among other things that it had filed…