Legal Opinion
Helvering v. Northern Coal Co.
Supreme Court of the United States
Decided October 22, 1934No. 18-21PublishedCited by 24 opinions
1Per curiam
In these cases, the judgments were severally affirmed on October 23, 1933, by an equally divided Court. 290 U. S. 591. 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, § 640, with respect to decisions of the Board of Tax Appeals, provides:
“Sec. 1005 (a). The decision of the Board shall become final— . . .(4) Upon the…
2Cited by24 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Abatti v. CommissionerUnited States Tax Court · 1986
- R. Simpson & Co. v. CommissionerSupreme Court of the United States · 1944
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