George Wiedemann Brewing Co. v. Commissioner
United States Board of Tax Appeals
Under the laws of Kentucky a corporation may continue, after its dissolution, to act for the purpose of closing up its business, for a period of time reasonable for such purpose. Held, under the facts of this case, that the petitioner corporation may properly maintain this proceeding, although dissolved under the laws of Kentucky on December 29, 1920.
1Opinion of the Court
APPEAL OF THE GEORGE WIEDEMANN BREWING CO. AND WALTER B. WEAVER, AS A STOCKHOLDER, ETC. 1
George Wiedemann Brewing Co. v. Commissioner
Docket No. 7955.
United States Board of Tax Appeals
4 B.T.A. 664; 1926 BTA LEXIS 2243;
July 31, 1926, Decided
Under the laws of Kentucky a corporation may continue, after its dissolution, to act for the purpose of closing up its business, for a period of time reasonable for such purpose. Held, under the facts of this case, that the petitioner corporation may properly maintain this proceeding, although dissolved under the laws of Kentucky on December 29, 1920.
James…
2Cases cited1 opinion
- George Wiedemann Brewing Co. v. CommissionerUnited States Board of Tax Appeals · 1926