Amerada Hess Corp. v. Commissioner
United States Tax Court
Held: This Court has no discretion to grant a continuance delaying entry of decisions in accordance with the mandate of a higher court where the mandate is in full force and effect. Entry of decisions is a merely ministerial duty. Gaines v. Rugg, 148 U.S. 228 (1893).
1Opinion of the Court
Amerada Hess Corporation, Successor by Merger of Hess Oil and Chemical Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
Amerada Hess Corp. v. Commissioner
Docket Nos. 5842-70, 1367-71
United States Tax Court
65 T.C. 1161; 1976 U.S. Tax Ct. LEXIS 142;
March 29, 1976, Filed
Decisions have been entered for the petitioner.
Held: This Court has no discretion to grant a continuance delaying entry of decisions in accordance with the mandate of a higher court where the mandate is in full force and effect. Entry of decisions is a merely ministerial duty. Gaines v. Rugg, 148 U.S. 228…
2Cases cited12 opinions
- Banco Nacional De Cuba v. FarrCourt of Appeals for the Second Circuit · 1967
- Gaines v. RuggSupreme Court of the United States · 1893
- Thornton v. CarterCourt of Appeals for the Eighth Circuit · 1940
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Gondeck v. Pan American World Airways, Inc.Supreme Court of the United States · 1965
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