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LLOYD v. McDONALD CTY. BANK

No. 10807.

591 S.W.2d 281 (1979)

W. D. LLOYD, Jr., and Clariece Lloyd, as statutory trustees of Noel Furniture Manufacturing Company, a Missouri dissolved corporation, Plaintiffs-Appellants, v. McDONALD COUNTY BANK, a Missouri Banking Corporation, Defendant-Respondent.

Missouri Court of Appeals, Southern District, Division One.

December 4, 1979.

Attorney(s) appearing for the Case

Herbert Douglas, Douglas, Douglas & Douglas, Neosho, for plaintiffs-appellants.

C. Ross Rhoades, Robert W. Evenson, Pineville, for defendant-respondent.

FLANIGAN, Chief Judge.

Plaintiffs W. D. Lloyd, Jr. and Clariece Lloyd are statutory trustees of Noel Manufacturing Co. ("Noel Co."), a dissolved Missouri corporation.

The U.S. corporation income tax return of Noel Co. for the fiscal year ending September 30, 1972, was due to be filed on or before December 15, 1972, unless an extension was obtained. The return was not filed until February 1974 and the tax ($35,122.46) was then paid. By reason of the late filing...

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