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NASH-BREYER MOTOR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 251.

42 F.2d 192 (1930)

NASH-BREYER MOTOR CO., Formerly Troy Motor Sales Co., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Second Circuit.

June 9, 1930.

Attorney(s) appearing for the Case

Arthur H. Deibert and Theodore B. Benson, both of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John Vaughan Groner, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R. N. Shaw, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

PER CURIAM.

This petition must be dismissed for lack of jurisdiction for the reasons given in Massachusetts Fire & Marine Insurance Co. v. Commissioner, 42 F.2d 189, handed down herewith. The facts are the same, except that the petitioner is a Delaware corporation, which filed its return in California. The case is a more striking illustration of the possible consequences. We should have to find very solid reasons for supposing...

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