Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (1931)

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Nash-Breyer Motor Co. v. Burnet

No. 549

Argued April 29, 1931
Decided May 18, 1931
283 U.S. 483

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

1. The proper venue for review by a Circuit Court of Appeals of a decision of the Board of Tax Appeals, where the taxpayer is a corporation having a principal office in a state where is situate the office of the Collector to whom it made its return, is the circuit in which that state is included. Revenue Act 1926, § 1002(b). P. 487.

2. In such case, § 1002(d) gives the Commissioner and the taxpayer the right by stipulation to choose between the Circuit Court of Appeals designated by § 1002(b) and the Court of Appeals of the District of Columbia, but not to choose a different Circuit Court of Appeals. Id.

42 F.2d 192, affirmed.

Certiorari, 282 U.S. 835, to review a judgment of the Circuit Court of Appeals dismissing a petition to review a decision of the Board of Tax Appeals.