BAHEN & WRIGHT v. COMMISSIONER OF INTERNAL REVENUE

No. 5897.

176 F.2d 538 (1949)

BAHEN & WRIGHT, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided August 17, 1949.


Attorney(s) appearing for the Case

Jules G. Korner, III, and Stanley Worth, of Washington, D. C. (Blair, Korner, Doyle & Appel, of Washington, D. C., on the brief), for petitioner.

Leland T. Atherton, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Louise Foster, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and CHESNUT, District Judge.


SOPER, Circuit Judge.

This is a petition to review an order of the Tax Court, which dismissed for want of jurisdiction the taxpayer's petition for redetermination of deficiencies in income, declared value excess profits, and excess profits taxes for the years 1941 to 1944. The taxpayer a Delaware corporation, was formally dissolved in accordance with the laws of Delaware on December 31, 1944. After a series of conferences between the Commissioner of Internal Revenue...

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