Nash-Breyer Motor Co. v. Commissioner

WILBUR, Circuit Judge.

After a determination by a Board of Tax Appeals, the Nash-Breyer Motor Company filed a petition for review by the United States Circuit Court of Appeals of the Second Circuit in pursuance of and in accordance with a stipulation entered into by the Commissioner of Internal Revenue and petitioner. The Circuit Court of Appeals of the Second Circuit dismissed the petition for lack of jurisdiction'. Nash-Breyer Motor Co., etc., v. Commissioner, 42 F.(2d) 192, upon the authority of its decision in Mass. Fire & Marine Ins. Co. v. Commissioner of Internal Revenue, decided the…