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
OPINION.
Mellott, Judge:
The respondent determined a deficiency in income tax, in declared value tax, and in excess profits tax for the taxable years ended July 31, 1941 and 1942. The notice of-deficiency was dated June 23,1943. Petition was filed with this Court September 17, 1943. It was verified as follows:
Herman E. Fret, being duly sworn, says that he was an officer of the petitioner corporation at the time of its dissolution, to wit, the Treasurer of Grand Rapids Brass Company (a dissolved Michigan corporation), the petitioner above named, and that he is duly authorized to verify the…
2Cases cited3 opinions
- Bruun v. CookMichigan Supreme Court · 1937
- John J. Gamalski Hardware, Inc. v. Wayne County SheriffMichigan Supreme Court · 1941
- Division Avenue Realty Co. v. McGoughMichigan Supreme Court · 1936
3Cited by5 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Field v. CommissionerUnited States Tax Court · 1959
- Field v. CommissionerUnited States Tax Court · 1959
- Grand Rapids Brass Co. v. CommissionerUnited States Tax Court · 1943
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960