R. SIMPSON & CO. V. COMMISSIONER, 321 U. S. 225 (1944)
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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.