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
opinion.
Aeundell :
The respondent has moved to dismiss for lack of jurisdiction. It appears from the pleadings that the petitioner, a Georgia corporation, was dissolved in 1936. The deficiency notice was mailed June 30, 1938, and petition was filed with the Board on September 28, 1938.
Seemingly at one time the dissolution of a Georgia corporation had the effect of wholly extinguishing the corporation, there being no provision for its continued corporate existence for any purpose. Venable Brothers v. Southern Granite Co., 135 Ga. 508; 69 S. E. 822, decided in 1910. Were that the situation…
2Cases cited4 opinions
- Huey v. National BankSupreme Court of Georgia · 1933
- Venable Bros. v. Southern Granite Co.Supreme Court of Georgia · 1910
- Dixie Manufacturing Co. v. RicksSupreme Court of Georgia · 1922
- Manufacturing Lumbermen's Underwriters v. South Georgia Railway Co.Court of Appeals of Georgia · 1938
3Cited by1 opinion
- Georgia Stevedoring Co. v. CommissionerUnited States Board of Tax Appeals · 1939