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GRAND RAPIDS BRASS CO. v. COMMISSIONER

Docket No. 2940.

2 T.C. 1155 (1943)

THE GRAND RAPIDS BRASS COMPANY (A DISSOLVED MICHIGAN CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 17, 1943.

Attorney(s) appearing for the Case

Frank E. Seidman, C. P. A., for the petitioner.

R. G. Whitley, Esq., for the respondent.

OPINION.

MELLOTT, Judge:

The respondent determined a deficiency in income tax, in declared value tax, and in excess profits tax for the taxable years ended July 31, 1941 and 1942. The notice of deficiency was dated June 23, 1943. Petition was filed with this Court September 17, 1943. It was verified as follows:

HERMAN E. FREY, being duly sworn, says that he was an officer of the petitioner corporation at the time of its dissolution, to wit...

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