Opinion
No. 251.
June 9, 1930.
Appeal from the United States Board of Tax Appeals.
Petition to review a decision of the Board of Tax Appeals fixing the petitioner's income and profits tax for the years ending June 30, 1920 and 1921.
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.
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 that Congress intended to impose upon us at the will of the parties a controversy which for obvious reasons properly belongs either in the Ninth circuit, or in the District of Columbia. We may repeat here as well, however, that in fact the petitioner has suffered nothing from dismissal.
Petition dismissed for lack of jurisdiction.