Epstein v. Comm'r of Internal Revenue

2 Citing cases

  1. Field v. Comm'r of Internal Revenue

    32 T.C. 187 (U.S.T.C. 1959)

    Under similar facts, this Court has rejected the same contentions. See W. O. Menger, 17 B.T.A. 998; Rite-Way Products, Inc., 12 T.C. 475, 479; Helen Epstein, 17 T.C. 1034; Anne Gatto, 20 T.C. 830; and James M. Denton, 21 T.C. 295. See also Lucas v. Hunt, 45 F.2d 781; United States v. City of New York, 134 F.Supp. 374; and Estate of Umberto Dardi v. United States, 252 F.2d 670.

  2. Sanderling, Inc. v. Comm'r of Internal Revenue

    66 T.C. 743 (U.S.T.C. 1976)   Cited 26 times   1 Legal Analyses
    In Sanderling, Inc. v. Commissioner, 66 T.C. 743 (1976), affd. 571 F.2d 174 (3d Cir. 1978), the Commissioner mailed a statutory notice of deficiency to the taxpayer covering the taxable year ended February 28, 1969, although the taxpayer was dissolved on January 22, 1969.

    The question of who has authority to act on behalf of a dissolved corporation is controlled by State law. United States v. Krueger, 121 F.2d 842 (3d Cir. 1941); Associates Investment Co., 59 T.C. 441, 442 (1972); Helen Epstein, 17 T.C. 1034, 1036 (1951). Under New Jersey law prior to January 1, 1969, the directors of a dissolved corporation became trustees thereof and effectuated dissolution in that capacity.