Grain King Mfg. Co. v. Commissioner
This text of 47 F.2d 608 (Grain King Mfg. Co. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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-[609]*609Breyer 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.
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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, Counsel Stack Legal Research, https://law.counselstack.com/opinion/grain-king-mfg-co-v-commissioner-ca2-1931.