Us Supreme Court Court October 1934 Judgments

Helvering Vs. Northern Coal Co.

Court: US Supreme Court

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