Helvering v. Northern Coal Co Same v. Sprague Son Co Same v. Refractories Corporation Same v. Oswego Syracuse Co 8212 21
| Decision Date | 22 October 1934 |
| Docket Number | Nos. 18,s. 18 |
| Citation | 55 S.Ct. 3,293 U.S. 191,79 L.Ed. 281 |
| Parties | HELVERING, Commissioner of Internal Revenue, v. NORTHERN COAL CO. SAME v. C. H. SPRAGUE & SON CO. SAME v. U.S. REFRACTORIES CORPORATION. SAME v. OSWEGO & SYRACUSE R. CO. —21 |
| Court | U.S. Supreme Court |
- The Attorney General, Mr. Justin Miller, of Washington, D.C. , for petitioner.
Messrs. Paul F. Myers, Edmund B. Quiggle, and Robert P. Smith, all of Washington, D.C., W. W. Montgomery, Jr., of Philadelphia, Pa., and Douglas Swift, of New York City, for respondents.
In these cases, the judgments were severally affirmed on October 23, 1933, by an equally divided Court. 290 U.S. 591, 54 S.Ct. 94, 78 L.Ed. 521. Petitions for rehearing in Nos. 18, 19, and 21 were denied on November 20, 1933. The mandates of the Court were severally issued in the four cases on November 29, 1933. The present petitions for rehearing were filed on May 21, 1934.
Section 1005(a)(4) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 110, 111, U.S.C., tit. 26, § 1228(a)(4) (26 USCA § 1228(a)(4), with respect to decisions of the Board of Tax Appeals, provides:
'(4) Upon the expiration of thirty 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.'
In view of the authoritative and explicit requirement of the statute and of its application to these cases, the petitions for rehearing are severally denied.
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March v. Comm'r of Internal Revenue (In re Estate of Branson)
...132 F.2d 243 (1st Cir.1942), vacating 41 B.T.A. 986 (1940) and reinstating 39 B.T.A. 767 (1939); see also Helvering v. Northern Coal Co., 293 U.S. 191 (1934). These prior cases do not address the current status of this Court as a court of law that performs exclusively judicial functions. No......
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Estate of Smith v. Commissioner of Internal Revenue, 123 T.C. No. 2 (U.S.T.C. 7/13/2004), 19200-94.
...these sections provided set rules on the finality of a decision, R. Simpson & Co. v. Commissioner, 321 U.S. 225 (1944); Helvering v. N. Coal Co., 293 U.S. 191 (1934); see also Lasky v. Commissioner, 352 U.S. 1027 (1957) (per curiam opinion relying entirely upon R. Simpson & Co. v. supra, an......
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Smith v. Comm'r of Internal Revenue (In re Estate of Smith) , 19200–94.
...the finality of a decision, R. Simpson & Co. v. Commissioner, 321 U.S. 225, 64 S.Ct. 496, 88 L.Ed. 688 (1944); Helvering v. N. Coal Co., 293 U.S. 191, 55 S.Ct. 3, 79 L.Ed. 281 (1934); see also Lasky v. Commissioner, 352 U.S. 1027, 77 S.Ct. 594, 1 L.Ed.2d 598 (1957) (per curiam opinion relyi......
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Toscano v. CIR
...finality date, but during the time for filing a petition for rehearing established by the Court's Rules. Helvering v. Northern Coal Co., 1934, 293 U.S. 191, 55 S.Ct. 3, 79 L.Ed. 281. See also R. Simpson & Co. v. C.I.R., 1944, 321 U.S. 225, 64 S.Ct. 496, 88 L.Ed. 688; Lasky v. C.I.R., 1957, ......