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Helvering v. Northern Coal Co., 293 U.S. 191 (1934)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Helvering v. Northern Coal Co., 293 U.S. 191 (1934)
Per curiam 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, § 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.
Per curiam opinion. (Footnotes)
* 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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Chicago: U.S. Supreme Court, "Helvering v. Northern Coal Co., 293 U.S. 191 (1934)," Helvering v. Northern Coal Co., 293 U.S. 191 (1934) in 293 U.S. 191 Original Sources, accessed March 27, 2025, http://www.originalsources.com/Document.aspx?DocID=53QHLM773LV8MT4.
MLA: U.S. Supreme Court. "Helvering v. Northern Coal Co., 293 U.S. 191 (1934)." Helvering v. Northern Coal Co., 293 U.S. 191 (1934), in 293 U.S. 191, Original Sources. 27 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=53QHLM773LV8MT4.
Harvard: U.S. Supreme Court, 'Helvering v. Northern Coal Co., 293 U.S. 191 (1934)' in Helvering v. Northern Coal Co., 293 U.S. 191 (1934). cited in 1934, 293 U.S. 191. Original Sources, retrieved 27 March 2025, from http://www.originalsources.com/Document.aspx?DocID=53QHLM773LV8MT4.
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