Dillman Bros. Asphalt Co. v. Commissioner
United States Tax Court
Rule 60(c), Tax Court Rules of Practice and Procedure. -- Held: Wis. Stat. Ann. sec. 180.787 providing for survival of remedies for and against a dissolved corporation limits capacity of a dissolved corporation to sue. Dissolved corporation had no authority to file petition in Tax Court more than 2 years after dissolution. Respondent's motion to dismiss for lack of jurisdiction granted.
1Opinion of the Court
OPINION
Drennen, Judge:
By notice of deficiency mailed to petitioner on March 14, 1973, respondent determined deficiencies in petitioner’s income taxes for the years 1966 and 1969 in the amounts of $1,342.64 and $69,557.91, respectively. The petition herein was filed June 8,1973, in which it was alleged, inter alia, that inasmuch as petitioner was dissolved February 17, 1970, respondent was without jurisdiction to determine a tax deficiency against petitioner on March 14, 1973. Respondent’s answer having been filed, the parties were notified on February 26, 1975, that the case was set for trial…
2Cases cited8 opinions
- Pierce v. Society of SistersSupreme Court of the United States · 1925
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Condo v. CommissionerUnited States Tax Court · 1977
- Dillman v. CommissionerUnited States Tax Court · 1975
14 more not listed; retrieve them via the Exa API.