Nash-Breyer Motor Co. v. Burnet
283 U.S. 483 (1931)

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U.S. Supreme Court

Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (1931)

Nash-Breyer Motor Co. v. Burnet

No. 549

Argued April 29, 1931

Decided May 18, 1931

283 U.S. 483

Syllabus

1. The proper venue for review by a Circuit Court of Appeals of a decision of the Board of Tax Appeals, where the taxpayer is a corporation

Page 283 U. S. 484

having a principal office in a state where is situate the office of the Collector to whom it made its return, is the circuit in which that state is included. Revenue Act 1926, § 1002(b). P. 283 U. S. 487.

2. In such case, § 1002(d) gives the Commissioner and the taxpayer the right by stipulation to choose between the Circuit Court of Appeals designated by § 1002(b) and the Court of Appeals of the District of Columbia, but not to choose a different Circuit Court of Appeals. Id.

42 F.2d 192, affirmed.

Certiorari, 282 U.S. 835, to review a judgment of the Circuit Court of Appeals dismissing a petition to review a decision of the Board of Tax Appeals.

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