GRAIN KING MFG. v. COMMISSIONER, INTERNAL REV

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Docket Number

No. 39.

Attorney(S)

Lord, Day Lord, of New York City (Bernhard Knollenberg, of New York City, of counsel), for appellant. G.A. Youngquist, Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and John MacC. Hudson, of Washington, D.C. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellee.

Judges

Thomas Walter Swan
Harrie Brigham Chase

Acts

Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Tax Based On Income From Sources Within Or Without The United States — Domestic International Sales Corporations — Treatment Of Qualifying Corporations — Requirements Of A Domestic International Sales Corporation

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Cites

Citation Codes

Equivalent Citations

citation codes

Docket Number

No. 39.

Attorney(S)

Lord, Day Lord, of New York City (Bernhard Knollenberg, of New York City, of counsel), for appellant. G.A. Youngquist, Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and John MacC. Hudson, of Washington, D.C. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellee.

Judges

Thomas Walter Swan
Harrie Brigham Chase

Acts

Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Tax Based On Income From Sources Within Or Without The United States — Domestic International Sales Corporations — Treatment Of Qualifying Corporations — Requirements Of A Domestic International Sales Corporation

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GRAIN KING MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE.

PER CURIAM.

The petitioner in this case 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-Breyer Motor Co. v. Commissioner, 42 F.2d 192, the cause could not be brought before us by consent.

The petition is dismissed for lack of jurisdiction.

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GRAIN KING MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE.

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