Page:United States Statutes at Large Volume 53 Part 1.djvu/175

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BOARD OF TAX APPEALS 163 as may be necessary efficiently to execute the functions vested in the Board. (b) EXPENSES FOR TRAVEL AND SBSISTENCE. -T he employees of the Board shall receive their necessary traveling expenses, and expenses for subsistence while traveling on duty and away from their desig- nated stations, as provided in the Subsistence Expense Act of 1926, 44 Sat. 688 (U. S. C., Title 5, c. 16). SEC. 1131. EXPENDITURES. The Board is authorized to make such expenditures (including ex- penditures for personal services and rent at the seat of Government and elsewhere, and for law books, books of reference, and periodicals), as may be necessary efficiently to execute the functions vested in the Board. All expenditures of the Board shall be allowed and paid, out of any moneys appropriated for the purposes of the Board, upon presentation of itemized vouchers therefor signed by the chairman. SEC. 1132. DISPOSITION OF FEES. All fees received by the Board shall be covered into the Treasury as miscellaneous receipts. Section 3709 of the Revised Statutes (U. S . C ., Title 41, § 5) shall not be construed to apply to any purchase or service rendered for the Board when the aggregate amount involved does not exceed the sum of $25. SEC. 1133. FEE FOR TRANSCRIPT OF RECORD. The Board is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof. SUBCHAPTER B-COURT REVIEW OF BOARD DECISIONS SEC. 1140. DATE WHEN BOARD DECISION BECOMES FINAL The decision of the Board shall become final- (a) PETITION FOR REVIEW NOT FILED ON TIME. - Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time; or (b) DECISION AFFIRMED OR PETITION FOR REVIEW DISMISSED.- (1) PETITION FOR CERTIORARI NOT FILED ON TIME.- Upon the ex- piration of the time allowed for filing a petition for certiorari, if the decision of the Board has been affirmed or the petition for review dismissed by the Circuit Court of Appeals and no petition for certiorari has been duly filed; or (2) PETITION FOR CERTIORARI DENIED. -Upon the denial of a peti- tion for certiorari, if the decision of the Board has been affirmed or the petition for review dismissed by the Circuit Court of Appeals; or (3) AFTER MANDATE OF SUPREME COURT. -Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed. (c) DECISION MODIFIED OR REVERSED.- (1) UPON MANDATE OF SUPREME ComRT.- If the Supreme Court directs that the decision of the Board be modified or reversed, the decision of the Board rendered in accordance with the mandate of the Supreme Court shall become final upon the expiration of 30 days from the time it was rendered, unless within such 30 days either the Commissioner or the taxpayer has instituted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the Board shall become final when so corrected. (2) UPON MANDATE OF THE CIBCur COURT OF APPEAIS. -If the decision of the Board is modified or reversed by the Circuit Court of Appeals, and if (1) the time allowed for filing a petition for