CLIFTON MANUFACTURING CO. V. UNITED STATES, 293 U. S. 186 (1934)Subscribe to Cases that cite 293 U. S. 186
U.S. Supreme Court
Clifton Manufacturing Co. v. United States, 293 U.S. 186 (1934)
Clifton Manufacturing Co. v. United States
Argued October 17, 1934
Decided November 5, 1934
293 U.S. 186
The time for making deficiency assessment, prescribed by § 250(d) of the Revenue Act of 1918 began to run in this case not from the filing of an additional return covering taxes added retroactively by that Act, but from the filing of the original return under the prior law. On the authority of: Zellerbach Paper Co. v. Helvering, ante p. 293 U. S. 172, and National Paper Products Co. v. Helvering, ante p. 183. P. 293 U. S. 188.
70 F.2d 102 reversed.
Certiorari to review the affirmance of a judgment against the Clifton Company in its action for money exacted of it as income and profits taxes. chanroblesvirtualawlibrary