Helvering v. Northern Coal Co., 293 U.S. 191 (1934)
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Helvering v. Northern Coal Co., 293 U.S. 191 (1934)
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Helvering v. Northern Coal Co. No. 18 (October Term, 1933) Petition for Rehearing Argued October 8, 1934 Decided October 22, 1934 * 293 U.S. 191
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
Under § 1005(a) of the Revenue Act of 1926, a petition for the rehearing of a case in which this Court has affirmed a judgment sustaining a decision of the Board of Tax Appeals cannot be entertained if filed more than 30 days after the issuance of this Court’s mandate.
Petition for rehearing denied.
These cases came up by certiorari, 289 U.S. 718-720, to review judgments sustaining decisions of the Board of Tax Appeals overruling deficiency assessments of income and profits taxes. 24 B.T.A. 307, 62 F.2d 742; 23 B.T.A. 782, 64 F.2d 69; 24 B.T.A. 1346, 62 F.2d 518. The judgments below were affirmed by an equally divided Court October 23, 1933, 290 U.S. 591. Petitions for rehearing in three of them were denied in November, 1933, and the mandates in all four were issued in that month. On May 21, 1934, the Term not having ended, the Government asked leave to file the present petition. By order of May 28, 1934, the petition was entertained and attention was directed to § 1005 of the Revenue Act of 1926. 292 U.S. 612.
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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Northern Coal Co., 293 U.S. 191 (1934) in 293 U.S. 191 293 U.S. 192–293 U.S. 193. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=IXAV198EQXFZT57.
MLA: U.S. Supreme Court. "Syllabus." Helvering v. Northern Coal Co., 293 U.S. 191 (1934), in 293 U.S. 191, pp. 293 U.S. 192–293 U.S. 193. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=IXAV198EQXFZT57.
Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Northern Coal Co., 293 U.S. 191 (1934). cited in 1934, 293 U.S. 191, pp.293 U.S. 192–293 U.S. 193. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=IXAV198EQXFZT57.
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