R. Simpson & Co. v. Commissioner - 321 U.S. 225 (1944)

U.S. Supreme Court

R. Simpson & Co. v. Commissioner, 321 U.S. 225 (1944)

R. Simpson & Co. v. Commissioner of Internal Revenue

No. 1

Argued January 12, 1944

Decided February 14, 1944

321 U.S. 225

Syllabus

Of a case to which § 1140(b)(2) of the Internal Revenue Code is applicable, this Court is without jurisdiction after a petition for a writ of certiorari has been denied and the period of 25 days allowed by Rule 33 for filing a petition for rehearing has expired. P. 321 U. S. 229.

128 F.2d 742, writ dismissed.

Certiorari, 319 U.S. 778, to review the affirmance of a decision of the Board of Tax Appeals, 44 B.T.A. 498. This Court had previously denied certiorari, 317 U.S. 677.

Page 321 U. S. 226