Industrial Addition Assn. v. Commissioner, 323 U.S. 310 (1945)

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Industrial Addition Association v. Commissioner of Internal Revenue

No. 118

Argued December 13, 1944
Decided January 2, 1945
323 U.S. 310

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SIXTH CIRCUIT

Syllabus

1. In § 1141 of the Internal Revenue Code, relating to review of decisions of the Tax Court, the terms "jurisdiction" and "venue" have their usually accepted meaning. P. 314.

2. By § 1141(a), all of the Circuit Courts of Appeals and the United States Court of Appeals for the District of Columbia are given jurisdiction to review decisions of the Tax Court -- that is, power to act judicially upon a petition for review. P. 314.

3. By § 1141(b)(1), one of the courts of appeals is designated as the court of proper venue -- that is, the place where the petition will be heard. P. 314.

4. The objection that the petition is filed in the wrong circuit, being one to venue, may be waived by the Government, and this it did here by stipulating that the case be heard in the court of appeals designated by the parties. P. 314.

(a) The stipulation is not required to be filed within three months of the decision of the Tax Court. P. 314.

(b) Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483, distinguished. P. 315.

5. Petitioner filed a petition for review in the court below within the three months’ period allowed for that purpose by § 1142. That court was not the court of proper venue under § 1141(b)(1). More than three months after the decision of the Tax Court, the parties made and filed a stipulation to have the case heard in the court below. Held, the court below, on filing of the petition, had jurisdiction, and, on the filing of the stipulation, was the court of proper venue. Dismissal of the petition for want of jurisdiction was therefore improper . P. 315.

141 F.2d 636 reversed.

Certiorari, post, p. 690, to review a judgment dismissing for want of jurisdiction a petition for review of a decision of the Tax Court, 1 T.C. 378.