# Grain King Mfg. Co. v. Commissioner

> Court of Appeals for the Second Circuit · February 2, 1931 · 47 F.2d 608

URL: https://www.frixlaw.com/law-library/cases/6844990

## Case

- **Full name:** GRAIN KING MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** Court of Appeals for the Second Circuit
- **Decided:** February 2, 1931
- **Citations:** 47 F.2d 608; 9 A.F.T.R. (P-H) 951; 1931 U.S. Tax Cas. (CCH) 9098; 9 A.F.T.R. (RIA) 951; 1931 U.S. App. LEXIS 3530
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6844990

## Opinion text

PER 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- *609 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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6844990. Public record. Not legal advice.