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HELVERING V. NORTHERN COAL CO., 293 U. S. 191 (1934)

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U.S. Supreme Court

Helvering v. Northern Coal Co., 293 U.S. 191 (1934)

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


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. chanroblesvirtualawlibrary

Page 293 U. S. 192

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. chanroblesvirtualawlibrary

Page 293 U. S. 193

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