BOWMAN v. GLENN

No. 1491.

84 F.Supp. 200 (1949)

BOWMAN v. GLENN, Collector of Internal Revenue.

United States District Court W. D. Kentucky, Louisville Division.

May 20, 1949.


Attorney(s) appearing for the Case

Davis W. Edwards, Henry H. Mathis, Louisville, Ky., for plaintiff.

David C. Walls, U. S. Atty., Matthew O. Henchey, Asst. U. S. Atty., Louisville, Ky., Andrew D. Sharpe, Henry L. Spencer, Sp. Assts. to Atty. Gen., for defendant.


SHELBOURNE, Chief Judge.

The question for decision in this case is thus expressed by the plaintiff —

"Did Congress intend, in the use of the words `Corporation' and `Taxpayer', as appearing in Section 710 of the Internal Revenue Code, 26 U.S.C.A. § 710, to exclude corporations in process of liquidation."

As expressed by defendant, the question for decision is —

"Whether a corporation which remains in the process of liquidation...

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