Bahen & Wright v. Commissioner of Internal Revenue

SOPER, Circuit Judge.

This is a petition to review an order of the Tax Court, which dismissed for want of jurisdiction the taxpayer’s petition for redetermination of deficiencies in income, declared value excess profits, and excess profits taxes for the years 1941 to 1944. The taxpayer a Delaware corporation, was formally dissolved in accordance with the laws of Delaware on December 31, 1944. After a series of conferences between the Commissioner of Internal Revenue and those charged with winding up the corpo-’ rate affairs, the Commissioner, on December 30, 1947, one day short of three years…