Opinion · Court of Appeals for the Second Circuit

Grain King Mfg. Co. v. Commissioner

47 F.2d 608

Type
Opinion
Court
Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1931-02-02
Topic
commercial

PER CURIAM. The petitioner in this ease is a Minnesota corporation having its principal office at St. Paul, Minn. The petition by consent was filed in this court. The only lawful place in which the petitioner could file a return was at St.

Citator

UpLaw has not yet analyzed Grain King Mfg. Co. v. Commissioner. The absence of a flag is not a finding that it is good law.

Cited by
5 opinions
GRAIN KING MFG. v. COMMISSIONER, INTERNAL REV.,47 F.2d 608(2nd Cir. 1931)
GRAIN KING MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE.
No. 39.
Circuit Court of Appeals, Second Circuit.
February 2, 1931.
Appeal from the United States Board of Tax Appeals.

Petition by Grain King Manufacturing Company to review a decision of the United States Board of Tax Appeals redetermining certain deficiencies for income tax for calendar year 1924-25, opposed by the Commissioner of Internal Revenue.

Petition dismissed.
Lord, Day Lord, of New York City (Bernhard Knollenberg, of New York City, of counsel), for appellant.

G.A. Youngquist, Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and John MacC. Hudson, of Washington, D.C. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellee.
Before L. HAND, SWAN, and CHASE, Circuit Judges.
PER CURIAM.
The petitioner in this case is a Minnesota corporation having its principal office at St. Paul, Minn. The petition by consent was filed in this court. The only lawful place in which the petitioner could file a return was at St. Paul. Section 992(b), title 26, U.S. Code, 26 USCA § 992(b). Under section 1225(b), title 26, U.S. Code (26 USCA § 1225(b), the Circuit Court of Appeals for the Eighth Circuit was the only proper court in which to file a petition to review a decision of the Board. Under our ruling in Massachusetts Fire Marine Insurance Co. v. Commissioner,42 F.2d 189, and Nash-BreyerPage 609Motor Co. v. Commissioner, 42 F.2d 192, the cause could not be brought before us by consent.

The petition is dismissed for lack of jurisdiction.