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OKLAHOMA CONTRACTING CO. v. COMMISSIONER OF INT. REV.

No. 11441.

153 F.2d 770 (1946)

OKLAHOMA CONTRACTING CO. OF TEXAS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 14, 1946.

Attorney(s) appearing for the Case

M. C. Rodolf and I. J. Underwood, both of Tulsa, Okl., for petitioner.

Maryhelen Wigle, A. F. Prescott, and Harold C. Wilkenfeld, Sp. Assts. to the Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and Charles E. Lowery, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

SIBLEY, Circuit Judge.

The Tax Court dismissed a petition to it to redetermine relief from excess profits taxes under Internal Revenue Code, § 722, 26 U.S.C.A. Int.Rev.Code, § 722, which relief the Commissioner had denied. The ground of dismissal was that "Oklahoma Contracting Co. of Texas, on whose behalf the petition was filed had ceased to exist and that its former directors who filed the petition herein had no authority to act in its behalf."

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