PENNSYLVANIA-DIXIE CEMENT CORPORATION v. UNITED STATES

No. L-54.

57 F.2d 909 (1932)

PENNSYLVANIA-DIXIE CEMENT CORPORATION v. UNITED STATES.

Court of Claims.

May 2, 1932.


Attorney(s) appearing for the Case

Raymond A. Lash, of Washington, D. C. (Fred A. Woodis, of Washington, D. C., on the brief), for plaintiff.

Charles B. Rugg, Asst. Atty. Gen. (George H. Foster, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges.


WHALEY, Judge.

In 1917, the Kingsport Power Corporation, a Virginia corporation, distributed all of its assets among its stockholders and dissolved. During its existence, and at the time of its dissolution, all of its outstanding stock was owned and held by the Clinchfield Portland Cement Corporation. Thereafter the Commissioner of Internal Revenue made on February 19, 1924, a deficiency assessment against it for income taxes...

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