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HOMESTEAD BUILDING AND LOAN ASSOCIATION v. COMMISSIONER

Docket No. 70997.

18 T.C.M. 614 (1959)

T.C. Memo. 1959-139

Homestead Building and Loan Association, a dissolved corporation v. Commissioner.

United States Tax Court.

Filed June 30, 1959.

Attorney(s) appearing for the Case

J. Stanton Carson, Esq., for the petitioner. Charles A. Boyce, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined a deficiency in petitioner's income tax for 1955 in the amount of $1,122.93. At the time when the case was called for trial, respondent moved to dismiss the same for lack of jurisdiction. After hearing, said motion was granted; and on May 28, 1959, an order was entered dismissing the case for lack of jurisdiction, and giving...

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