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Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (1931)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (1931)
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Nash-Breyer Motor Co. v. Burnet No. 549 Argued April 29, 1931 Decided May 18, 1931 283 U.S. 483
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. The proper venue for review by a Circuit Court of Appeals of a decision of the Board of Tax Appeals, where the taxpayer is a corporation having a principal office in a state where is situate the office of the Collector to whom it made its return, is the circuit in which that state is included. Revenue Act 1926, § 1002(b). P. 487.
2. In such case, § 1002(d) gives the Commissioner and the taxpayer the right by stipulation to choose between the Circuit Court of Appeals designated by § 1002(b) and the Court of Appeals of the District of Columbia, but not to choose a different Circuit Court of Appeals. Id.
42 F.2d 192, affirmed.
Certiorari, 282 U.S. 835, to review a judgment of the Circuit Court of Appeals dismissing a petition to review a decision of the Board of Tax Appeals.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (1931) in 283 U.S. 483 283 U.S. 484. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=MBBM3L1U32XCXUE.
MLA:
U.S. Supreme Court. "Syllabus." Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (1931), in 283 U.S. 483, page 283 U.S. 484. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=MBBM3L1U32XCXUE.
Harvard:
U.S. Supreme Court, 'Syllabus' in Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (1931). cited in 1931, 283 U.S. 483, pp.283 U.S. 484. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=MBBM3L1U32XCXUE.
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