Portal:Supreme Court of the United States, Helvering v. Northern Coal Co.…
“ 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, 78 L.Ed. 521. 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:'Sec. 1005. ”
