Except as provided in sections 1292(c), 1292(d), and 1295 of this title, appeals from reviewable decisions of the district and territorial courts shall be taken to the courts of appeals as follows:
(1) From a district court of the United States to the court of appeals for the circuit embracing the district;
(2) From the United States District Court for the District of the Canal Zone, to the Court of Appeals for the Fifth Circuit;
(3) From the District Court of the Virgin Islands, to the Court of Appeals for the Third Circuit;
(4) From the District Court of Guam, to the Court of Appeals for the Ninth Circuit.
(June 25, 1948, ch. 646,
Based on section 1141(b)(1)(2)(3) of title 26, U.S.C., 1940 ed., Internal Revenue Code, title 28, U.S.C., 1940 ed., §225(d) and sections 645, 864, 865, 1356, and 1392 of title 48, U.S.C., 1940 ed., Territories and Insular Possessions, and section 61 of title 7 of the Canal Zone Code (Apr. 12, 1900, ch. 191, §35,
Section consolidates the venue provisions of sections 645, 864, 1356, and 1392 of title 48, U.S.C., 1940 ed., Territories and Insular Possessions with sections 1141(b)(1)(2)(3) to title 26, U.S.C., 1940 ed., Internal Revenue and sections 225(d) and 865 of said title 48. Other provisions of said section 864, not incorporated in this section and sections 41 and 119 of this title, were retained in title 48. Other provisions of said section 1356 are incorporated in section 1291 of this title. Other provisions of said section 1392 were also retained in title 48.
Paragraph (3) of section 1141(b) of title 26, U.S.C., 1940 ed., was omitted as executed. It made such subsection applicable to all decisions of the Board of Tax Appeals (Tax Court) rendered on and after May 10, 1934.
Provisions of section 225(d) of title 28, U.S.C., 1940 ed., for review of the decisions of the United States Court for China were omitted. (See reviser's note under section 411 of this title.)
Subsection (b) rephrases and rearranges the relevant provisions of section 1141(b)(1)(2)(3) of title 26, U.S.C., 1940 ed.
Specific reference to the United States district courts for the districts of Hawaii, Puerto Rico and District of Columbia was omitted as unnecessary, these courts being embraced in the definition of "a district court of the United States" contained in section 451 of this title.
Administrative orders, referred to in reviser's note under section 1291 of this title, are reviewable and enforceable in the following circuits:
(1) Alcoholic permit orders-in the District of Columbia or in the circuit where the applicant or permittee resides or has his principal place of business;
(2) Antitrust and unfair trade orders-in the circuit where unlawful act occurred or petitioner resides or carries on business;
(3) Bridge alteration; cost orders-in the circuit where bridge is wholly or partly located;
(4) Civil aeronautics orders-in the District of Columbia or circuit where petitioner resides or has his principal place of business;
(5) Commodity exchange orders-in the circuit where board of trade has its principal place of business or in circuit where petitioner for review of exclusion order carries on business;
(6) Electric and water power orders-in the District of Columbia or circuit where licensee or public utility to which order relates is located or has its principal place of business;
(7) Food, drug and cosmetic orders-in the circuit where person adversely affected resides or has his principal place of business;
(8) Gas orders-in the District of Columbia or circuit where company to which order relates is located or has its principal place of business;
(9) National Labor Relations Board's final orders-in the District of Columbia or circuit where unfair labor practice occurred or violator resides or transacts business;
(10) Packers cease and desist orders-in the circuit where packer has his principal place of business;
(11) Radio license decisions-in the District of Columbia;
(12) Securities and Exchange Commission orders-in the District of Columbia or circuit where petitioner resides or has his principal place of business;
(13) Seed orders-in the circuit where violator resides or has his principal place of business;
(14) Wage orders-in the District of Columbia or circuit where petitioner resides or has his principal place of business;
(15) Foreign Trade Zones Board orders-in the circuit where the Zone is located;
(16) Customhouse broker licenses-in circuit where applicant or licensee resides or has his principal place of business.
(1) Antitrust and unfair trade orders-in the circuit where unlawful act occurred or person allegedly committing unlawful act resides or carries on business;
(2) National Labor Relations Board's final orders-in the circuit where unfair labor practice occurred or violator resides or transacts business;
(3) Seed orders-in the circuit where violator resides or has his principal place of business.
Section 61 of title 7 of the Canal Zone Code is also incorporated in sections 1291 and 1292 of this title.
Changes were made in phraseology.
By Senate amendment, this section was renumbered "1294", and subsec. (b), which related to the Tax Court, was eliminated. Therefore, as finally enacted, section 1141(b)(1)(2)(3) of Title 26, U.S.C., Internal Revenue Code 1939, was not one of the sources of this section. The Senate amendments also eliminated section 1141 of the Internal Revenue Code 1939 from the schedule of repeals. See Senate Report No. 1559.
1982-
1978-
1961-Pars. (4), (5).
1959-Pars. (4) to (6).
1958-Par. (2).
Pars. (3) to (7).
1951-Par. (7). Act Oct. 31, 1951, added par. (7).
Amendment by
Amendment by
Amendment by
For termination of the United States District Court for the District of the Canal Zone at end of the "transition period", being the 30-month period beginning Oct. 1, 1979, and ending midnight Mar. 31, 1982, see Paragraph 5 of Article XI of the Panama Canal Treaty of 1977 and sections 2101 and 2201 to 2203 of