Legal Opinion
Grain King Mfg. Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided February 2, 1931No. 39PublishedCited by 5 opinions
1Per 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-*609B…
2Cases cited1 opinion
- Massachusetts Fire & Marine Ins. Co. v. Com'r of Int. Rev.Court of Appeals for the Second Circuit · 1930
3Cited by5 opinions
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Mills Estate, Inc. v. CommissionerUnited States Tax Court · 1951
- Textile Apron Co. v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. Roosevelt & Son Inv. FundCourt of Appeals for the Second Circuit · 1937
- Textile Apron Co. v. CommissionerUnited States Tax Court · 1953