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MOKRY AND TESMER MACHINE COMPANY v. COMMISSIONER

Docket No. 28365.

10 T.C.M. 512 (1951)

The Mokry and Tesmer Machine Company v. Commissioner.

United States Tax Court.

Entered May 25, 1951.

Attorney(s) appearing for the Case

Fred J. Schatzmann, Esq., 307 Savings & Loan Bldg., Middletown, Ohio, for the petitioner. Lester M. Ponder, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This case came on for trial before this Court at Cincinnati, Ohio. At the calendar call respondent filed a motion to dismiss for lack of jurisdiction, which motion was taken under advisement.

Findings of Fact

The Mokry and Tesmer Machine Company was incorporated under the laws of the State of Ohio, on July 28, 1937, and was dissolved on December 12, 1949. The Certificate of Dissolution was filed in the office...

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