HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
NORTHERN COAL CO.
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, § 640, 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 30 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.
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State v. Bales, 343 So. 2d 9 (Fla. 1977)…legislative enactment carries a strong presumption of constitutionality, including a rebuttable presumption of the existence of necessary factual support in its provisions. Borden’s Farm Products Co. v. Baldwin, 293 U.S. 194, 209, 210, 55 S.Ct. 187, 79 L.Ed. 281 (1934). If any state of facts, known or to be assumed, justify the law, the court’s power of inquiry ends. United States v. Carolene Products Co., 304 U.S. 144, 154, 58 S.Ct. 778, 82 L.Ed. 1234 (1938). Questions as to wisdom, need or appropriate…
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Cilento v. State, 377 So. 2d 663 (Fla. 1979)…e’s action in controlling methaqualone was arbitrary and denies due process. Appellant’s argument on this point is unsound. Acts of the legislature are presumed to be constitutional. Borden’s Farm Products Co. v. Baldwin, 293 U.S. 194, 55 S.Ct. 187, 79 L.Ed. 281 (1934); State v. Gale Distributors, 349 So. 2d 150 (Fla.1977); State v. Bales, 343 So. 2d 9 (Fla.1977). Where a factual predicate is necessary to the validity of an enactment, it is to be presumed that the necessary facts were before the legislature…
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Picking v. Pa. R. Co., 151 F.2d 240 (3d Cir. 1945)…the motions of certain of the defendants. It is appropriate, therefore, to refer to the decisions of the Supreme Court in Polk Co. v. Glover, 305 U.S. 5, 59 S.Ct. 15, 83 L.Ed. 6; and Borden’s Farm Products Co. v. Baldwin, 293 U.S. 194, 55 S.Ct. 187, 79 L.Ed. 281. In the latter case it was said by Mr. Justice Stone and Mr. Justice Cardozo in the concurring opinion, id. 293 U.S. at page 213, 55 S.Ct. at page 193, 79 L.Ed. 281, “We are in accord with the view that it is inexpedient to determine grave constitut…1 / 2
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- Helvering v. Duke, 290 U.S. 591 (U.S. 1933)
- Helvering v. N. Coal Co., 290 U.S. 591 (U.S. 1933)