Supreme Court of the United States, 1934

Helvering v. Northern Coal Co.

Supreme Court of the United States · Decided October 22, 1934 · Per Curiam

293 U.S. 191 (United States Reports)

Counsel

Mr. Justin Miller, with whom Solicitor General Biggs and Mr. Erwin N. Griswold were on the brief, for petitioner., Mr. Paul F. Myers, with whom Mr. Edmund B. Quiggle was on the brief, for respondents in Nos. 18 and 19., Mr. W. W. Montgomery, with whom Mr. Robert P. Smith was on the brief, for respondent in No. 20., Mr. Douglas Swift for respondent in No. 21.

Cases that cite this one

17 later published cases cite this decision.

Estate of Algerine Allen Smith, James Allen Smith v. Commissioner (United States Tax Court 2004)
R. Simpson & Co. v. Commissioner (Supreme Court of the United States 1944)
Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue (9th Cir. 1971)
Jefferson Loan Company, Inc. v. Commissioner of Internal Revenue (8th Cir. 1957)
Sweet v. Commissioner (1st Cir. 1941)
Estate of Frank A. Branson v. Commissioner (United States Tax Court 1999)
Ralph Harold Harbold v. Commissioner of Internal Revenue (6th Cir. 1995)
William K. True, Margaret H. True v. Commissioner of Internal Revenue (6th Cir. 1993)
William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal Revenue (7th Cir. 1968)
United States v. Ohio Power Co. (Supreme Court of the United States 1957)
Lasky v. Commissioner (Supreme Court of the United States 1957)
United States v. Ohio Power Co. (Supreme Court of the United States 1957)
Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue (9th Cir. 1956)
Monjar v. Commissioner (2d Cir. 1944)
White's Will v. Commissioner (3d Cir. 1944)
Swall v. Commissioner of Internal Revenue (9th Cir. 1941)
Helvering v. Northern Coal Co. (Supreme Court of the United States 1934)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

Per 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 expiration of 30 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.