WOOD (Parker), J.
In this action for a refund of taxes, defendant appeals from a judgment in favor of plaintiff.
Plaintiff corporation paid corporation taxes, under protest, for the year 1950. Plaintiff asserts that, during the first part of 1950, it sold its assets and effected a dissolution of the corporation, and therefore it is not liable for taxes except for the portion of the year prior to the dissolution. Defendant asserts that the cessation of business...
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