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
*667OPINION.
KokneR, Chairman:
The issue here involved is whether or not the petitioners are competent to maintain this appeal. The petition, which was filed by Walter B. Weaver as vice president of the taxpayer corporation on behalf of the taxpayer and its stockholders, shows on its face that the corporation was dissolved on. December 29, 1920. The Commissioner has filed a motion to dismiss the appeal for the reason that the corporation is no longer in existence, and, being no longer in existence, is incapable of maintaining this appeal, and for the further reason that all the stockholders are not…
2Cases cited8 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Bank of Augusta v. EarleSupreme Court of the United States · 1839
- National Bank v. ColbySupreme Court of the United States · 1875
- Young v. FitchCourt of Appeals of Kentucky · 1918
- Ewald Iron Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1910
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3Cited by5 opinions
- Great Falls Bonding Agency, Inc. v. CommissionerUnited States Tax Court · 1974
- Condo v. CommissionerUnited States Tax Court · 1977
- Condo v. CommissionerUnited States Tax Court · 1977
- George Wiedemann Brewing Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Great Falls Bonding Agency, Inc. v. CommissionerUnited States Tax Court · 1974