MOTOR MART TRUST v. COMMISSIONER OF INTERNAL REVENUE, 4 T.C. 931 (1945) MOTOR MART TRUST, SAMUEL L. LOWE, CHARLES M. STOREY, STANLEY R. MILLER,ERNEST HENDERSON, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 2412.United States Tax Court. Promulgated March 5, 1945. A trust, taxable as a corporation, being insolvent, was reorganized at the behest […]
