MANION

v.

MICHIGAN ET AL.

Citator

Cited By

• R. Simpson & Co., Inc. v. Commissioner of Internal Revenue, 321 U.S. 225 (U.S. 1944)
  …ot apply to this class of cases. But when under our rules our denial has become final, this statute deprives us of jurisdiction over the case. Accordingly the writ of certiorari is dismissed for want of jurisdiction. B. T. A. 498. 128 F. 2d 742. 317 U. S. 677. 134 F. 2d 977. 319 U. S. 778. § 1005, 44 Stat. 110. Rule 33. Rule 34.…
• White's Will v. Commissioner of Internal Revenue, 142 F.2d 746 (3d Cir. 1944)
  …missioner of Internal Revenue, 128 F. 2d 352, wherein it was held that a like order was not appealable. The court none the less decided the appeal upon its merits. In the cited case the Supreme Court had denied a petition duly filed for certiorari. 317 U.S. 677, 63 S.Ct 158, 87 [*749] L.Ed. 543. Later, the petitioner requested leave to file out of time a petition for rehearing. The Court vacated its order denying certiorari and granted it. 319 U.S. 778, 63 S.Ct. 1323, 87 L.Ed. 1723. After a hearing on the…
• Hanover Ins. Co. v. United States, 880 F.2d 1503 (1st Cir. 1989)
  …taxpayer contested). Id. The Board of Tax Appeals (predecessor to the present Tax Court) affirmed, 44 B.T.A. 498 (1941), as did the court of appeals, 128 F. 2d 742 (2d Cir.1942) (per curiam). The Supreme Court denied certiorari on November 9, 1942. 317 U.S. 677, 63 S.Ct. 158, 87 L.Ed. 543. Thereafter, Simpson filed an out-of-time petition for rehearing; the Court granted it provisional [*1507] ly and vacated the earlier denial of certiora-ri, specifically asking counsel to address the issue of the Court’s…