6 T.C. 1158 (1946), 9004, Wichita Terminal Elevator Co. v. C. I. R.

Citation: 6 T.C. 1158

Opinion Judge: LEECH, Judge:

Party Name: THE WICHITA TERMINAL ELEVATOR COMPANY, A DISSOLVED CORPORATION, L. H. POWELL, FORMER PRESIDENT; L. H. POWELL, LIQUIDATING AGENT; AND L. H. POWELL, W. E. BROWN, GEORGE E. KING, D. S. JACKMAN, C. P. GARRETSON, AND N. LOUISE POWELL, ITS FORMER DIRECTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert C. Foulston, Esq., and Carl T. Smith, Esq., for the petitioners. Gene W. Reardon, Esq., for the respondent.

Case Date: May 24, 1946

Court: U.S. Tax Court