Grain King Mfg. Co. v. Commissioner

GRAIN KING MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE

Grain King Mfg. Co. v. Comm'r, 47 F.2d 608 (2d Cir. 1931)

Court: Court of Appeals for the Second Circuit · U.S. Courts of Appeals
Decided: February 2, 1931
Docket: No. 39
Citations: 47 F.2d 6089 A.F.T.R. (P-H) 9511931 U.S. Tax Cas. (CCH) 90989 A.F.T.R. (RIA) 9511931 U.S. App. LEXIS 3530

Cited by 4

Opinion of the Court

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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- *609 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.

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Cited by 4 cases

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Relies on it most ⓘ

General Bancshares Corporation v. Commissioner of Internal Revenue326 F.2d 712 (8th Cir. 1964)
Mills Estate, Inc. v. Commissioner17 T.C. 910 (Tax Ct. 1951)
Textile Apron Co. v. Commissioner21 T.C. 147 (Tax Ct. 1953)
Commissioner of Internal Revenue v. Roosevelt & Son Inv. Fund89 F.2d 706 (2d Cir. 1937)

Most recent

General Bancshares Corporation v. Commissioner of Internal Revenue326 F.2d 712 (8th Cir. 1964)
Textile Apron Co. v. Commissioner21 T.C. 147 (Tax Ct. 1953)
Mills Estate, Inc. v. Commissioner17 T.C. 910 (Tax Ct. 1951)
Commissioner of Internal Revenue v. Roosevelt & Son Inv. Fund89 F.2d 706 (2d Cir. 1937)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

Depth	Case	Cited by
	Mass. Fire & Marine Ins. Co. v. Com'r of Int. Rev., 42 F.2d 189 (2d Cir. 1930)	8

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