Dillman Bros. Asphalt Co. v. Commissioner
United States Tax Court
Rule 60(c), Tax Court Rules of Practice and Procedure. -- Held: Wis. Stat. Ann. sec. 180.787 providing for survival of remedies for and against a dissolved corporation limits capacity of a dissolved corporation to sue. Dissolved corporation had no authority to file petition in Tax Court more than 2 years after dissolution. Respondent's motion to dismiss for lack of jurisdiction granted.
1Opinion of the Court
Dillman Brothers Asphalt Co., Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Dillman Bros. Asphalt Co. v. Commissioner
Docket No. 4238-73
United States Tax Court
64 T.C. 793; 1975 U.S. Tax Ct. LEXIS 91;
August 5, 1975, Filed
Rule 60(c), Tax Court Rules of Practice and Procedure. -- Held: Wis. Stat. Ann. sec. 180.787 providing for survival of remedies for and against a dissolved corporation limits capacity of a dissolved corporation to sue. Dissolved corporation had no authority to file petition in Tax Court more than 2 years after dissolution. Respondent's motion to dismiss for…
2Cases cited9 opinions
- Pierce v. Society of SistersSupreme Court of the United States · 1925
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
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