Legal Opinion
Jud Plumbing & Heating, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 18, 1946No. 11481PublishedCited by 75 opinions
1Opinion of the Court
WALLER, Circuit Judge.
Ed. J. Jud was the President and owned substantially all of the capital stock of Jud Plumbing & Heating, Inc., a corporation under the laws of Texas, which corporation was dissolved on September 5, 1941. In the dissolution all assets of the Corporation were transferred, as of August 31, 1941, to the chief stockholder, Jud, who assumed all of its obligations, with the result that the contracts which the Corporation had begun before its dissolution were continued and completed without interruption.
From the year 1933 to the date of its dissolution the Corporation had made…
2Cited by75 opinions
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
- United States v. Lynch. Lynch v. United StatesCourt of Appeals for the Ninth Circuit · 1951
- Henry C. Beck Builders, Inc. v. CommissionerUnited States Tax Court · 1964
- J. C. Williamson, Transferee of Williamson Well Service, Inc., a Dissolved Corporation v. United StatesUnited States Court of Claims · 1961
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