Herbert Brush Mfg. Co. v. Commissioner
United States Board of Tax Appeals
Where it appears from the pleadings that the taxpayer, a corporation, was dissolved prior to the date of filing of the petition and it is not affirmatively shown that the parties filing the petition on behalf of the corporation have authority, under the laws of the State in which the corporation was incorporated, to represent the corporation, the Board, on its own motion, must dismiss the proceeding.
1Opinion of the Court
OPINION.
McMahon :
Under date of March 12, 1926, the respondent mailed a letter to the Herbert Brush Mfg. Company, asserting a deficiency in its income and profits tax for the calendar year 1918 in the amount of $108,026.87. On May 10, 1926, a petition was filed with this Board purporting to be filed on behalf of the Herbert Brush Mfg. Company and alleging three errors in the respondent’s computation of its tax liability. On October 30,1928, hearing was duly had under the provisions of Rules 62 (a) (b) of the Board’s rules of practice upon the first two issues raised by the pleadings. The Board…
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