Georgia Stevedoring Co. v. Commissioner
United States Board of Tax Appeals
A petition filed by a dissolved Georgia corporation is a valid petition, as under Georgia law a corporation does not become wholly extinct upon dissolution.
1Opinion of the Court
GEORGIA STEVEDORING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Georgia Stevedoring Co. v. Commissioner
Docket No. 95667.
United States Board of Tax Appeals
40 B.T.A. 611; 1939 BTA LEXIS 829;
September 29, 1939, Promulgated
A petition filed by a dissolved Georgia corporation is a valid petition, as under Georgia law a corporation does not become wholly extinct upon dissolution.
T. J. O'Brien, C.P.A., for the petitioner.
E. M. Woolf, Esq., for the respondent.
ARUNDELL
OPINION.
ARUNDELL: The respondent has moved to dismiss for lack of jurisdiction. It appears from the pleadings…
2Cases cited1 opinion
- Georgia Stevedoring Co. v. CommissionerUnited States Board of Tax Appeals · 1939