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

No. 39.

47 F.2d 608 (1931)

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

Circuit Court of Appeals, Second Circuit.

February 2, 1931.

Attorney(s) appearing for the Case

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.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

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...

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