BLOOMINGTON TRANSMISSION SERV. v. COMMISSIONER, 87 T.C. 586 (1986) BLOOMINGTON TRANSMISSION SERVICES, INC., PETITIONER v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Nos. 13368-85, 39141-85.United States Tax Court. Filed September 4, 1986. P, an Illinois corporation, was dissolved for failure to pay franchise tax and to file an annual report. Illinois law limited P’s capacity to maintain a […]
