Wichita Terminal Elevator Company, 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 v. commissioner of internal revenue, [findings of fact, and opinion]; docket no. 9004, promulgated May 24, 1946.

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