Great Falls Bonding Agency, Inc. v. Commissioner
United States Tax Court
Rule 60(c), Tax Court Rules of Practice and Procedure. -- Petitioner was legally dissolved on Dec. 22, 1969. The State law under which it was organized permitted a dissolved corporation to file suit if action was commenced within 2 years of its dissolution. A petition was filed in petitioner's name within 90 days of the mailing of a notice of deficiency, but more than 4 years after petitioner's dissolution.
Read the full summary
Rule 60(c), Tax Court Rules of Practice and Procedure. -- Petitioner was legally dissolved on Dec. 22, 1969. The State law under which it was organized permitted a dissolved corporation to file suit if action was commenced within 2 years of its dissolution. A petition was filed in petitioner's name within 90 days of the mailing of a notice of deficiency, but more than 4 years after petitioner's dissolution. Respondent filed a motion to dismiss for lack of jurisdiction, arguing that petitioner lacked capacity to sue. Held, respondent's motion to dismiss will be granted.
1Opinion of the Court
Great Falls Bonding Agency, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Great Falls Bonding Agency, Inc. v. Commissioner
Docket No. 2143-74
United States Tax Court
63 T.C. 304; 1974 U.S. Tax Ct. LEXIS 12;
December 9, 1974, Filed
Rule 60(c), Tax Court Rules of Practice and Procedure. -- Petitioner was legally dissolved on Dec. 22, 1969. The State law under which it was organized permitted a dissolved corporation to file suit if action was commenced within 2 years of its dissolution. A petition was filed in petitioner's name within 90 days of the mailing of a notice of…
2Cases cited13 opinions
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- Oklahoma Natural Gas Co. v. OklahomaSupreme Court of the United States · 1927
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Great Falls Bonding Agency, Inc. v. CommissionerUnited States Tax Court · 1974
- Mather Construction Co. v. United StatesUnited States Court of Claims · 1973
8 more not listed; retrieve them via the Exa API.