Page:United States Statutes at Large Volume 44 Part 1.djvu/2033

, l I ,. _` \ · Rl 2019. ·  TITLE 26.--Jam ii ciency 'determined by the board is disallowed ln whole or 1 , _ part by the `ieodrlt. the amount éo dimllewedfshall be credite " or refunded to the taxpayer, or, `ft collection has not been mad shullb€&b0(3Bd· .  ‘ ..   _ - ‘ .   the petitioner from 'makm or dling such undertakings as tl e court may require as a condition of ·or· in connection: with tl review. ’_ (Feb. 26, 1%, 5:. 27,} 1001, 431 Stat. 109.) ” ’ ` ‘ _   eectlory Seelnete at beginning of chalpter. _ _ _?_ 1225. Review; venue.-—Such decision may be reviewed-— (a-) In the case of. an individual.! by the..Circuit Court e .. Appeals for the circuit. whereof-he is aan inhabitant, oiiit nl an inhabitant of any circuit, then by the Courtof Appeals a the District _ of Columbia. _ —` - _ . · < ` ‘(b) In the case of a person (other than an individual), ez cept-as provided in subdivision (c), by the Circuit, Court 4 Appeals for the circultln vvhfch is located the ohice of the cr lmtorto whom such person made thereturn, or in case suc personmade no return, then by the Court of Appeals qf"tl l)istrict‘of—Colnmbla. _’ . ·  N .. 2 . '(c) In the case of a corporation which had no princip ,place.`of husinessmr principal omce or agencyini the Unite States,. then by the Court. of Appeals ot the District of Columbi (d) In the 'case of an agreement between the commissionl and the taxpayer; theniby the Circuit Court of Appeals for tl circuit, or the Court of Appeals of the District. ot Columbia, 1  stipulated in such agreement. (Febg`26, .1926, c.;`_2l', _ ”§·' 100
 * (e)`_ Nothing `insubdivlnon (c) shall be construedas relievlr
 * 14 Stat.i110.)` . . · . _ _‘ _  . ` ‘

New sectionp  note at beginning of chapter. . 1226. Cimta veded With' jurisdiction; Rvievi; ·powers".< reviewing co¤rt.—'( a)  Clrcnlta Courts of Appeals. and tl Court of Appeals of the District of.Columb`ia.·shall have exch >=ive"_jnrlsdlction ton review the decisions of the board (except 1 provided in section'239 of the Judicial Code,. as amended] and the judgment of any such-court shall be-ilnal, eicept th: it shall be subject to review by the Supreme Court of the Unite States upon certiorari, ln the"manner provided —in` section? 2e or theindiclal Code, as amended. - Q. ‘ . _ } ` x {b) Upon such review, such courts shall have power to a-mr br, if the decision. of the bmrd is not in accordance with lax 4 to modify or reverse the decision of the board, with or withm l·4 ·m andi3l§ the case for. a—rch/caring, as justice may roquir (l~`ch.‘m, 1928, c. 27, { 1003, 44_ Stat. 110.)~ ._ ° New section.   note at beginning of chapter; _ 1227. Damages jrhere petition. is Med for delay; fees.- (nl The Circuit Courts of Appeals, the Court of“·Appeals { the District of Columblapand the;-Supreme Conrtshall ha; Mower to ilnpose damages inany case? where the docision of tt board ls. amrmed and it appears that the petition was tile merely for. delay.` { -— · _‘ · * . · ' lb`) '1‘he"board is authorized to Bra fee, not in excess < the fee Bred by law tobe charged and collmted therefor ln the clerks of the district courts, for comparing, or for pri Daring and comparlg, a` transcript of the record. (Feb. 2 1926, —c. 27, { 1004, 44‘Stat, 110.) . F · _` ‘ h U ` Nei section; See note at beginning bfrlnaptcr. 1228. When board':  becomes Baal.--·(al The dec sion .ofJ the board shall become nnal··——·* ° ( . _   » (1).   the expiration of the time allovred for illlug petition, for review, lf no such petition has .been__‘duly file lwithinsuch time;.or · ‘ _ ·   p ·¤ - (2) _' Upon the expiration of the etiane allowed for tiling petition for certiorari, if the decision jot the (board has bee amgmed or the petition. for revlew,-d1smissed_ by the ‘cir_cui _°“Sections 299 and 240. of the Judicial Colle constitute QS 3:16 an 347, respectively, ot Title 28., Jc1>¤c¤_n:..Coon Asn Jumcunr..

PERNAL REVENUE- i,, §1228’ in Q0l11?t.0f appeals and no petitiou for certl0x·uri has been chili Pd Hlcd; U1"_'·`  _ .   ” ,. .» G, _ (3). llpon the denial of a petition for certiorari, if the devi- I .sion of···t]`I€.l)081’(l has been emrmed or thepetitimi for Ilé\'_i€\\' R ‘(4) Llporr the expiration of thirty days tram the date of? W 1s.suence‘0f the mandate of- the Supreme Court, if such com*t_ _d-1lZECtS'gUi1&t_ the decision of ·the_-bom·d·be amrmed br the peti- . tion for review dismiséed. ‘   · * Q _, — _ (D). If the Supreine Courtqglirecgs that the decision pi the · of board ybe xuodfiled 0I°_ reversed, the zdecision oflthe ward ot ‘I°€_11(l€1‘€d °in accordance with the mandate .0f, 'kthe Supreme 0f· Court slnall become final upon the expiration of thirty days _f1·¢;pm the time it was rendered, unless within such- thirty days x·, eltl)er·,the_c0mtuissione1j or the taxpayer has instituted proof ceediugs to have suqh decisi011_c0rrectcd to- acccrdwith the nl- - maudarte, iuwvhich e€’ént'the decision ofuthé boar;} shall become gh `HH&1‘Wll€l]·.SO corrected. ”  »_‘» K-   · 1e' »(c) If the dwisiou of the board is modified br reversed by the cxrcmt court ot appeals, audit (1); the time allowed for Bling ` at a`_·petiti011 ·for certiorari has exqiired undue such. petition has 2tl`_  duly _ filed, _0r (2) the‘· petition ’_ for _`certi0mri~ has. been as. denied, or "(3)7 tlge decision of the court has been aErmed by` ar the Supreme Court, theu the dcciéion of athe board rendered in me accordgmcg with` the mandate of the- circuit court ot appeals . *‘ RS shall become iinal_ on the expiration of. thirty days from `thed Q. time such. decision of the board- was rehdered, unless within ` such thirty da‘y§- either the commissioner or the taxpayer has ` instituted proceedings to have such decision corrected so that at it will accord with" the mandate, in Wvliich event the `deeision he of the board shall become Hua! when s0 corrected. » u. (d)` It the·Supreme`C9m·t orders a reheafiug; or if the case is is remanded by the circuit court of uppegls to' the board for a, ; rehearing, and it (1) the time allowed for illiug a` petition for at · ce1·(iorurl—has expired, and .110 such petition bus been duly Bled. K] o1·_ (2) the petition ifor certiorari has been denied, or (3) the 40* decision of the couft has·been umrmed by the supreme Court, __ then the ex. n of the board- rendered upon such rehearing m shall b come Hu I in the same manner as though 110 prior dewh ci$i0n_0 he rd had been rendered. ‘ at · (e) As us in this section--    _ _ ef (°i)"The t' 61 "‘ circuit court of. appeals ’_’_ includes the Court L of·Ap ._l_ of (he District of Colxunbiey-.; " 2 ‘ . · `(2) The term _"‘muudate,’° in casexu mandate. has been ré- ,_ cal1ed_pri01t t0__tl1e`expirat.fon_0f thirty days from the date of yf issuance there0f, means t1ie, tina.} mandate. _(Feb. 26,. 1926, gg J . .» New section. Sue note at beginning of ellaptvr. ~‘ §d_ Chaptei} 23.+-4.·XD1\iINISTRATIVE AND_GENERAL PROVI- t SIONS. ‘ · at _ ,3, Sec. · . · 1244. General laws. made applicuble., Q" 1245. Rules and regulations.   - N _ 6, 1247. Examlimtfou of books, papers, and records; taking testimony. ' · 1248. Same; number of inspections of tuxpuyefs accounts allowable; W . . ‘· cicepticns. " ~ = · · _ _ _’ 1:349, [Bur of limitutjous; otfectlé couclusgivenoss of agsvgsmeut; de; sg. tm·miuation_ of tux, und acceptance ot u;tmtenuo’¤t, ereelit. or ` _ refund. · . . -' . 1250. C0uc\uslx·enéss'of Ending.; and decisions by Commissioner- of a _ _· 4 Internal Revenue, . _ · ‘ . 5 ~ Pd 1251] Reti·0uc_tlve eKect of rcgmlutions or Treasury decisions. 1253. Other, methodsof collecting tages.; udmiulstmtivé and penalty W 3 .· provisions”upplic;1ble._ ‘   . _ . 1254. Records, statement  and returns;’acknou·ledgment torcertaiu `n l returns; returns and stutcuwnts cu notice from con.mis..¤ioner. it 1:556. Dverpwmeuts and overcor1·.+o¢io¤¤s oi tux; credit gud refund. _. -·· 1257. llurisdictiou of district courts; remoelios not exclusive. · yd 1258. Same; Qcempclling attendance of ,witn•:s¤es or production -ot _` _` books or papers. · ‘
 * 3 dismissed, by the circuit court of appeals; .01* ‘ · `
 * € —c.`27,    4·gt Stat. 110.)     ‘ ·, · `