GRAIN KING MFG. CO.
v.
COMMISSIONER OF INTERNAL REVENUE
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-*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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Gen. Bancshares Corp. v. Commissioner OF Internal Revenue, 326 F.2d 712 (8th Cir. 1964)
-
Commissioner of Internal Revenue v. Roosevelt & SON Inv. Fund, 89 F.2d 706 (2d Cir. 1937)
Authorities Cited
- Mass. Fire & Marine Ins. Co. v. Commissioner of Internal Revenue, 42 F.2d 189 (2d Cir. 1930)
- Nash-Breyer Motor Co. v. Commissioner OF Internal Revenue, 42 F.2d 192 (2d Cir. 1930)