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BRIGHT STAR BATTERY COMPANY v. COMMISSIONER

Docket Nos. 2351, 3663, 3664.

3 T.C.M. 339 (1944)

Bright Star Battery Company (N. Y.), (A dissolved corporation) v. Commissioner. Bright Star Battery Company (N. J.) v. Commissioner. Bright Star Battery Company (N. J.), (Transferee) v. Commissioner.

United States Tax Court.

Entered April 11, 1944.

Attorney(s) appearing for the Case

Louis Kadison, C.P.A., 233 Broadway, New York, N. Y., for the petitioners. Francis X. Gallagher, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

In Docket No. 2351 the respondent determined deficiencies in the income tax of Bright Star Battery Company in the amounts of $1,058.96 and $733.80 for the taxable years ended June 30, 1938 and June 30, 1939, respectively. The petitioner filed its petition under the name "Bright Star Battery Company (N. Y.), a dissolved corporation", alleging, inter alia, that in December 1939 the New York corporation was dissolved...

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