Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

Marsden was manager of the company for ten years and manager of its successor company, the Colonial Light and Power Company, for one year.

In some exceptional cases an abbot was allowed to name his own successor.

However, there is no evidence that his son and ultimate successor, Constantius II, who was an Arian Christian, was exiled.

It was first described in 1837 as the successor to Babbage's Difference Engine, a design for a mechanical computer.

He was taught by Theodore Beza, Calvin's hand-picked successor, but after examination of the Scriptures, he rejected his teacher's theology that it is God who unconditionally elects some for salvation.

However, Braudel's informal successor as head of the school was Le Roy Ladurie, who was unable to maintain a consistent focus.

The most important was the study of the Peasants of Languedoc by Braudel's star pupil and successor Emmanuel Le Roy Ladurie.

His spiritual successor, Augustine, whose conversion was helped by Ambrose's sermons, owes more to him than to any writer except Paul.

" Alaric had made no provision for a successor, and although he had two sons, one was of age but illegitimate and the other the offspring of a legal marriage but still a child.

Ahab (; ; ) was king of Israel and the son and successor of Omri according to the Hebrew Bible.

Shortly afterwards Trajan was chosen by Nerva to be his successor, adopted with public fanfare in absentia by the old man shortly before his death.

Albert was chosen as his successor early in 1511 in the hope that his relationship to his maternal uncle, Sigismund I the Old, Grand Duke of Lithuania and King of Poland, would facilitate a settlement of the disputes over eastern Prussia, which had been held by the Order under Polish suzerainty since the Second Peace of Thorn ( 1466 ).

Germanicus was always favored by his great uncle and hoped that he would succeed Tiberius, who had been adopted by Augustus as his heir and successor.

Lucius ’ name was changed to Nero Claudius Caesar Drusus Germanicus and he became Claudius ’ s adopted son, heir and recognised successor.

For instance, in 51, Agrippina ordered the execution of Britannicus ’ tutor Sosibius because he had confronted her and was outraged by Claudius ’ adoption of Nero and his choice of Nero as successor, instead of choosing his own son Britannicus.

Manishtushu's son and successor, Naram-Sin ( 2254 – 2218 BC ) ( Beloved of Sin ), assumed the imperial title " King Naram-Sin, king of the four quarters ( Lugal Naram-Sîn, Šar kibrat ' arbaim )", and, like his grandfather, was addressed as " the god ( Sumerian

He was the pupil and successor of Gorgias and taught at Athens at the same time as Isocrates, whose rival and opponent he was.

The story of Ealdred being deposed comes from the Vita Edwardi, a life of Edward the Confessor, but the Vita Wulfstani, an account of the life of Ealdred's successor at Worcester, Wulfstan, says that Nicholas refused the pallium until a promise to find a replacement for Worcester was given by Ealdred.

In the early Renaissance his doctrine of the soul's mortality was adopted by Pietro Pomponazzi ( against the Thomists and the Averroists ), and by his successor Cesare Cremonini.

To him was due the printing of Isaac Barrow's Optical and Geometrical Lectures, as well as of his editions of Apollonius and Archimedes ; of John Kersey's Algebra, Thomas Branker's translation of Rhonius's Algebra, and Wallis's History of Algebra.

Forced to realize that this was the end of a very short line I scanned a road marker and discovered what the end of a slightly longer line would be for the old Mexican: Moriarty, New Mexico.

I had come to New Orleans two years earlier after graduating college, partly because I loved the city and partly because there was quite a noted art colony there.

There was something about the contour of her face, her smile that was like New Orleans sunshine, the way she held her head, the way she walked -- there was scarcely anything she did which did not fascinate me.

Col. Henri Garvier was one of New Orleans' most important and enlightened slave owners.

Although New Orleans was not to learn of it for a spell, she also was a sadist, a nymphomaniac and unobtrusively mad -- the perpetrator of some of the worst crimes against humanity ever committed on American soil.

Lincoln was historian and economist enough to know that a substantial portion of this wealth had accumulated in the hands of the descendants of New Englanders engaged in the slave trade.

It is true that New England, more than any other section, was dedicated to education from the start.

Was it supposed, perchance, that A & M ( vocational training, that is ) was quite sufficient for the immigrant class which flooded that part of the New England world in the post-Civil War period, the immigrants having been brought in from Southern Europe, to work in the mills, to make up for the labor shortage caused by migration to the West??

In New York he was well received by what was then only a small brave band of non-figurative artists, including Alexander Calder, George K. L. Morris, De Kooning, Holty and a few others.

While convalescing in his Virginia home he wrote a book recording his prison experiences and escape, entitled: They Shall Not Have Me Published originally in ( Helion's ) English by Dutton & Co. of New York, in 1943, the book was received by the press as a work of astonishing literary power and one of the most realistic accounts of World War 2, from the French side.

the Honorable Robert Wagner, Sr., at that time a justice of the New York Supreme Court, was on the reception committee.

City editor Victor Watson of the New York American was a man of brooding suspicions and mysterious shifts of mood.

A lone pro-Hearst voice from New York City was that of William Devery, who had been expelled as a Tammany leader but still claimed strong influence in his own district.

it was visiting University of North Carolina alumni in New York to ask them for contributions to the Graham Memorial Building fund.

This was taken after I came to live in Springfield, and it was made under the guidance of the Reverend Raymond Beardslee, a young preacher who came to the Congregational Church there at about the same time that I moved from New York.

He was a captain, he said, in the army, and on the train to New York his purse and all his money had been stolen, and would I lend him twenty-five dollars to be given him at the General Delivery window??

and once when he came to see us in New York he walked away in a rainstorm, unwilling to hear of a taxi or even an umbrella, although he was at the time ninety years old.

Blackman was to be in New York by February 2, because they were sailing at 12:01 next morning.

Since the great flood of these dystopias has appeared only in the last twelve years, it seems fairly reasonable to assume that the chief impetus was the 1949 publication of Nineteen Eighty-Four, an assumption which is supported by the frequent echoes of such details as Room 101, along with education by conditioning from Brave New World, a book to which science-fiction writers may well have returned with new interest after reading the more powerful Orwell dystopia.

Only a native New Yorker could believe that New York is now or ever was a literary center.