Case: Helvering, Commissioner of Internal Revenue, v. Northern Coal Co.; Same v. C. H. Sprague & Son Co.; Same v. U.S. Refractories Corp.; and Same v. Oswego & Syracuse Railroad Co.
Abbreviation: Helvering v. Northern Coal Co.
Decision Date: 1934-05-28
Docket Number: No. 18; No. 19; No. 20; No. 21
Citation: 292 U.S. 612
Volume: 292
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: Helvering, Commissioner of Internal Revenue, v. Northern Coal Co.; Same v. C. H. Sprague & Son Co.; Same v. U.S. Refractories Corp.; and Same v. Oswego & Syracuse Railroad Co.
Judges: 
Pages: 612–612

Head Matter:
No. 18.
Helvering, Commissioner of Internal Revenue, v. Northern Coal Co.; Same v. C. H. Sprague & Son Co.; Same v. U.S. Refractories Corp.; and Same v. Oswego & Syracuse Railroad Co.
No. 19.
No. 20.
No. 21.
May 28, 1934.

Opinion:
The petition for rehearing in these cases is entertained, and the cases are set for hearing on the questions raised in the petition for rehearing and the answers thereto, including the question of the construction and effect of the provisions of § 1005 of the Revenue Act of 1926, on October 8, 1934, after the cases heretofore assigned for that day, and will then be heard with the same effect as though the hearing on said petition had taken place at this term of Court. See 290 U.S. 591.