293 U.S. 191
HELVERING, Commissioner of Internal Revenue,
NORTHERN COAL CO.
C. H. SPRAGUE & SON CO.
U.S. REFRACTORIES CORPORATION.
OSWEGO & SYRACUSE R. CO.
Decided Oct. 22, 1934.
- [293 U.S. 191, 192] The Attorney General, Mr. Justin Miller, of Washington, D.C. (Messrs. J. Crawford Biggs, Sol. Gen., of Washington, D.C., and Erwin N. Griswold, of Cambridge, Mass., on the brief), for petitioner. [293 U.S. 191, 193] Messrs. Paul F. Myers, Edmund B. Quiggle, and Robert P. Smith, all of Washington, D.C., W. W. Montgomery, Jr., of Philadelphia, Pa., and Douglas Swift, of New York City, for respondents.
In these cases, the judgments were severally affirmed on October 23, 1933, by an equally divided Court. 290 U.S. 591 , 54 S.Ct. 94. 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) (26 USCA 1228(a)(4), with respect to decisions of the Board of Tax Appeals, provides:
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.