Jud Plumbing & Heating, Inc., dissolved corporation acting through Ed. J. Jud, president and director at time of dissolution, and T. W. Neely, director at time of dissolution, constituting majority of board of directors, v. commissioner of internal revenue; Alice Gorrell Jud (wife of Ed. J. Jud), transferee, v. [same]; Ed. J. Jud, transferee, v. [same, findings of fact and opinion]; docket nos. 5441-43, promulgated May 23, 1945.

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