Hunt v. Commissioner
United States Board of Tax Appeals
A Texas corporation was dissolved June 13, 1919. The statutes of that State continued the existence of the corporation for a period of three years and gave the trustees of the corporation authority for that period to settle the affairs of the corporation, and also provided that the corporate existence might be longer continued by the appointment of a receiver. No receiver was appointed.
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A Texas corporation was dissolved June 13, 1919. The statutes of that State continued the existence of the corporation for a period of three years and gave the trustees of the corporation authority for that period to settle the affairs of the corporation, and also provided that the corporate existence might be longer continued by the appointment of a receiver. No receiver was appointed. More than three years after the dissolution of the corporation, the former president of the corporation, who had also been one of its trustees, signed a consent on behalf of the dissolved corporation…
1Opinion of the Court
J. C. HUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hunt v. Commissioner
Docket No. 19888.
United States Board of Tax Appeals
15 B.T.A. 1388; 1929 BTA LEXIS 2666;
April 12, 1929, Promulgated
A Texas corporation was dissolved June 13, 1919. The statutes of that State continued the existence of the corporation for a period of three years and gave the trustees of the corporation authority for that period to settle the affairs of the corporation, and also provided that the corporate existence might be longer continued by the appointment of a receiver. No receiver was appointed.…
2Cases cited1 opinion
- Hunt v. CommissionerUnited States Board of Tax Appeals · 1929