Spring Canyon Coal Co. v. Commissioner

STONE, Circuit Judge.

These are petitions to review determinations of the Board of Tax Appeals.

When this matter came on for hearing before this court, a member of the court suggested lack of jurisdiction. This suggestion was based upon the requirement of section 1002 (b) of the Revenue Act of 1926 (44 Stat. 110 [26 USCA § 1225(b) ]), which provides that such review "shall he “In the ease of a person (other than an individual) * * * by the Circuit Court of Appeals for the circuit in which is located the office of the collector to whom such person made the return, * * *” and the facts that the…