Financial & Industrial Sec. Corp. v. Commissioner
United States Board of Tax Appeals
No petition may be filed with the Board in the name of a dissolved corporation of Maryland by a receiver appointed by a state court of equity. Sec. 274(a), Revenue Act of 1928.
1Opinion of the Court
OPINION.
Sternhagen :
The respondent moves that this proceeding be dismissed because the Board does not have jurisdiction of it.
The petition was filed November 12, 1932, and contains the following allegation:
1. The petitioner was a corporation organized under the laws of the State of Maryland and was duly dissolved on or before March 11, 1929 in voluntary dissolution and liquidation proceedings under Sections 88 and 89 of Article 23 of the Maryland Annotated Code. Its principal office was at No. 411 East Baltimore Street, Baltimore, Maryland and its present mailing address is No. 30 Pine…
2Cases cited1 opinion
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
3Cited by9 opinions
- King v. CommissionerUnited States Tax Court · 1969
- Ross v. CommissionerUnited States Tax Court · 1962
- Conlee Constr. Co. v. CommissionerUnited States Tax Court · 1970
- Conlee Constr. Co. v. CommissionerUnited States Tax Court · 1970
- Conlee Constr. Co. v. CommissionerUnited States Tax Court · 1970
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