Grain King Mfg. Co. v. Commissioner

47 F.2d 608, 9 A.F.T.R. (P-H) 951, 1931 U.S. App. LEXIS 3530, 1931 U.S. Tax Cas. (CCH) 9098, 9 A.F.T.R. (RIA) 951

Opinion

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. 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-Breyer Motor 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.