164 CODIFICATION OF INTERNAL REVENUE LAWS certiorari has expired and no such petition has been duly filed, or (2) the petition for certiorari has been denied, or (3) the decision of the Court has been affirmed by the Supreme Court, then the decision of the Board rendered in accordance with the mandate of the Circuit Court of Appeals shall become final on the expiration of 30 days from the time such decision of the Board was rendered, unless within such 30 days either the Commissioner or the taxpayer has instituted proceedings to have such decision corrected so that it will accord with the mandate, in which event the decision of the Board shall become final when so corrected. (d) RETHFRING. -If the Supreme Court orders a rehearing; or if the case is remanded by the Circuit Court of Appeals to the Board for a rehearing, and if (1) the time allowed for filing a petition for certiorari has expired, and no such petition has been duly filed, or (2) the petition for certiorari has been denied, or (3) the decision of the Court has been affirmed by the Supreme Court, then the de- cision of the Board rendered upon such rehearing shall become final in the same manner as though no prior decision of the Board had been rendered. (e) DEINITIONS.- As used in this section- (1) CIRCUIT COURT OF APPEALs-The term "Circuit Court of Appeals" includes the United States Court of Appeals for the District of Columbia; (2) MANDATE. -T he term "mandate," in case a mandate has been recalled prior to the expiration of 30 days from the date of issuance thereof, means the final mandate. SEC. 1141. COURTS OF REVIEW. (a) JURISDIcTIoN. -The Circuit Courts of Appeals and the United States Court of Appeals for the District of Columbia shall have ex- clusive jurisdiction to review the decisions of the Board, except as provided in section 239 of the Judicial Code, as amended, 43 Stat. 938 (U. S . C ., Title 28, § 346); and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the man- ner provided in section 240 of the Judicial Code, as amended, 43 Stat. 938 (U. S . C., Title 28, § 347). (b) VENUE. - (1) IN GENERAL.-Except as provided in paragraph 2, such de- cisions may be reviewed by the Circuit Court of Appeals for the circuit in which is located the collector's office to which was made the return of the tax in respect of which the liability arises or, if no return was made, then by the United States Court of Appeals for the District of Columbia. (2) BY AGREEMENT. -Notwithstanding the provisions of para- graph 1, such decisions may be reviewed by any circuit court of appeals, or the United States Court of Appeals for the District of Columbia which may be designated by the Commissioner and the taxpayer by stipulation in writing. (3) APPLICATION OF SUBSECTION. -Th is subsection shall be ap- plicable to all decisions of the Board rendered on and after May 10, 1934, and section 1002 of the Revenue Act of 1926, 44 Stat. 110, as in force prior to May 10, 1934, shall be applicable to such deci- sions rendered prior thereto, except that paragraph 2 of this sub- section may be applied to any such decision rendered prior to May 10, 1934. (c) POWERS. - (1) To AFFIRM, MODIFY, OR REVERSE. - Upon such review, such courts shall have power to affirm or, if the decision of the Board is not in accordance with law, to modify or to reverse the decision of the Board, with or without remanding the case for a rehearing, as justice may require.
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