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A. C. BURTON & CO. v. COMMISSIONER

Docket No. 17168.

18 T.C. 895 (1952)

A. C. BURTON & COMPANY, A DISSOLVED CORPORATION, ACTING BY AND THROUGH BEATRICE BURTON, A FEME SOLE, GEORGE E. AYERS, AND B. M. TEMPLE, PRESIDENT, VICE PRESIDENT AND TREASURER, AND SECRETARY, RESPECTIVELY, AND DIRECTORS OF SAID CORPORATION AT THE TIME OF ITS DISSOLUTION, THE SAID BEATRICE BURTON, GEORGE E. AYERS, AND B. M. TEMPLE AS TRUSTEES OF THE SAID A. C. BURTON & COMPANY AND THE SAID BEATRICE BURTON AS TRANSFEREE OF THE ASSETS OF SAID CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 25, 1952.

Attorney(s) appearing for the Case

John C. Dawson, Esq., and A. J. Farfel, Esq., for the petitioners.

Joseph P. Crowe, Esq., for the respondent.

This proceeding has been returned to us by mandate of the United States Court of Appeals for the Fifth Circuit, issued under its opinion of June 30, 1951, 190 F.2d 115, reversing our prior opinion of February 28, 1950, 14 T.C. 290. The mandate directs:

* * * It is now here ordered, adjudged and decreed by this Court that the order and decision of the Tax Court in this cause be, and it is hereby, reversed...

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