Nash-Breyer Motor Co. v. Commissioner

After a determination by a Board of Tax Appeals, the Nash-Breyer Motor Company filed a petition for review by the United States Circuit Court of Appeals of the Second Circuit in pursuance of and in accordance with a stipulation entered into by the Commissioner of Internal Revenue and petitioner. The Circuit Court of Appeals of the Second Circuit dismissed the petition for lack of jurisdiction'. Nash-Breyer Motor Co., etc., v. Commissioner, 42 F.(2d) 192 , upon the authority of its decision in Mass. Fire & Marine Ins. Co. v. Commissioner of Internal Revenue, decided the same day, June 9, 1930, 42 P.(2d) 189, following the decision of the Circuit Court of Appeals of the Eighth Circuit in Spring Canyon Coal Co. v. Commissioner, 38 F.(2d) 764 . The case was remanded to the Board of Tax Appeals without prejudice to further proceeding to transfer review to the proper court. Petitioner applied to the Board of Tax Appeals to permit the amendment of the petition for review by inserting in lieu of the Circuit Court of Appeals of the Second Circuit the Circuit Court of Appeals of the Ninth Circuit. This application was denied.

The six months’ period allowed by the statute for filing…