HELVERING v. NORTHERN COAL CO.

No. 18 (October Term, 1933).

293 U.S. 191 (1934)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. NORTHERN COAL CO.

Supreme Court of United States.

Decided October 22, 1934.


Attorney(s) appearing for the Case

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.


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...

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