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

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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




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 divided Court October 23, 1933, 290 U.S. 591. Petitions for rehearing in three of them were denied in November, 1933, and the mandates in all four were issued in that month. On May 21, 1934, the Term not having ended, the Government asked leave to file the present petition. By order of May 28, 1934, the petition was entertained and attention was directed to § 1005 of the Revenue Act of 1926. 292 U.S. 612.

Page 293 U. S. 193


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, § 1228(a)(4), 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 expiration of thirty days from the date of issuance of the mandate of the Supreme Court, if such court directs that the decision of the board be affirmed or the petition for review dismissed."

In view of the authoritative and explicit requirement of the statute and of its application to these cases, the petitions for rehearing are severally denied.

* Together with No.19 (October Term, 1933), Helvering v. C. H. Sprague & Son Co., certiorari to the Circuit Court of Appeals for the First Circuit; No. 20 (October Term, 1933), Helvering v. U.S. Refractories Corp., certiorari to the Circuit Court of Appeals for the Third Circuit, and No. 21 (October Term, 1933), Helvering v. Oswego & Syracuse R. Co., certiorari to the Circuit Court of Appeals for the Second Circuit.

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