Grand Rapids Brass Co. v. Commissioner
United States Tax Court
A petition filed by a dissolved Michigan corporation is a valid petition since under Michigan law a corporation continues to be a body corporate for a term of three years from its dissolution for the purpose of prosecuting and defending suits for or against it. Verification of the petition by an officer of the corporation at the time of its dissolution is a sufficient verification to comply with the Court's rules of practice.
1Opinion of the Court
The Grand Rapids Brass Company (a Dissolved Michigan Corporation), Petitioner, v. Commissioner of Internal Revenue, Respondent
Grand Rapids Brass Co. v. Commissioner
Docket No. 2940
United States Tax Court
2 T.C. 1155; 1943 U.S. Tax Ct. LEXIS 11;
December 17, 1943, Promulgated
Order denying the respondent's motion will be entered.
A petition filed by a dissolved Michigan corporation is a valid petition since under Michigan law a corporation continues to be a body corporate for a term of three years from its dissolution for the purpose of prosecuting and defending suits for or against it.…
2Cases cited1 opinion
- Grand Rapids Brass Co. v. CommissionerUnited States Tax Court · 1943