Nash-Breyer Motor Co. v. Commissioner

Second Circuit

Nash-Breyer Motor Co. v. Commissioner

42 F.2d 192, 8 A.F.T.R. (P-H) 11086, 1930 U.S. App. LEXIS 4250, 1930 U.S. Tax Cas. (CCH) 9407, 8 A.F.T.R. (RIA) 11

CourtCourt of Appeals for the Second Circuit

DecidedJune 9, 1930

DocketNo. 251

StatusPublished

Cited by1 cases

This text of 42 F.2d 192 (Nash-Breyer Motor 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.

Bluebook

Nash-Breyer Motor Co. v. Commissioner, 42 F.2d 192, 8 A.F.T.R. (P-H) 11086, 1930 U.S. App. LEXIS 4250, 1930 U.S. Tax Cas. (CCH) 9407, 8 A.F.T.R. (RIA) 11 (2d Cir. 1930).

Pincite

Opinion

PER CURIAM.

This petition must be dismissed for lack of jurisdiction for the reasons given in Massachusetts Eire & Marine Insurance Co. v. Commissioner, 42 F.(2d) 189, handed down herewith. The facts are the same, except that the petitioner is a Delaware corporation, which filed its return in California. The ease is a more striking illustration of the possible consequences. We should have to find very solid reasons for supposing that Congress intended to impose upon us at the will of the parties a controversy which for obvious reasons properly belongs either in the Ninth circuit, or in the District of Columbia. We may repeat here as well, however, that in fact the petitioner has suffered nothing from dismissal.

Petition dismissed for lack of jurisdiction.

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PER CURIAM.

This petition must be dismissed for lack of jurisdiction for the reasons given in Massachusetts Eire & Marine Insurance Co. v. Commissioner, 42 F.(2d) 189, handed down herewith. The facts are the same, except that the petitioner is a Delaware corporation, which filed its return in California. The ease is a more striking illustration of the possible consequences. We should have to find very solid reasons for supposing that Congress intended to impose upon us at the will of the parties a controversy which for obvious reasons properly belongs either in the Ninth circuit, or in the District of Columbia. We may repeat here as well, however, that in fact the petitioner has suffered nothing from dismissal.

Petition dismissed for lack of jurisdiction.

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Bluebook (online)

42 F.2d 192, 8 A.F.T.R. (P-H) 11086, 1930 U.S. App. LEXIS 4250, 1930 U.S. Tax Cas. (CCH) 9407, 8 A.F.T.R. (RIA) 11, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nash-breyer-motor-co-v-commissioner-ca2-1930.

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