Robert H. Jackson

“ No mandate issues on denial of certiorari, and after a final decision the mandate does not issue until expiration of the 25-day period within which petition for rehearing may be filed. [8] If, therefore, we follow the practice heretofore observed, by which we regard denials of certiorari as qualified until the 25-day period expires, we put the denial and the decision on a generally equal basis except as Congress has seen fit to give the latter an additional thirty days before finality. ”

“ Inasmuch as the statute of limitations upon assessments and suits for collection, both of which are suspended during review of the Commissioner's determination, commences to run upon the day upon which the Board's decision becomes final, it is of utmost importance that this time be specified as accurately as possible. In some instances in order to achieve this result the usual rules of law applicable in court procedure must be changed. For example, the power of the court of review to recall its mandate is made to expire 30 days from the date of issuance of the mandate.' Sen.Rep. No. ”

“ The taxpayer filed information returns showing dividends of over $300 paid to each stockholder during those years and its books and records made available to the Commissioner during audit disclosed the facts. No fraud or had faith is suggested.
The Board of Tax Appeals affirmed the penalties, [1] and its decision was affirmed by the Circuit Court of Appeals. [2] There appearing to be no conflict of decision between circuits, we on November 9, 1942 denied certiorari. [3] The 25-day period allowed by our rule in which to file petition for rehearing expired. ”