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National Paper Products Co. v. Helvering, 293 U.S. 183 (1934)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
National Paper Products Co. v. Helvering, 293 U.S. 183 (1934)
National Paper Products Co. v. Helvering No. 35 Argued October 17, 1934 Decided November 5, 1934 * 293 U.S. 183
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR
THE NINTH CIRCUIT
Syllabus
Corporations which had filed a consolidated return for a fiscal year ending April 30, 1925, were subjected to an increased rate for the four months following January 1, 1925, by the Revenue Act of 1926, operating retroactively. They filed an additional return merely referring to the net income previously reported and applying the new rate to the part of the income attributable to those four months. Held that the period of limitation against deficiency assessments prescribed by § 277(a)(1) of the 1926 Act began to run from the filing of the first return, and that the second return was an amendment or supplement which did not toll the statute. Zellerbach Paper Co. v. Helvering, ante, p. 172. P. 185.
69 F.2d 857 reversed.
Certiorari, 292 U.S. 621, to review Judgments of the court below affirming decisions of the Board of Tax Appeals, 26 B.T.A. 92, sustaining deficiency assessments of income and profits taxes.
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Chicago: U.S. Supreme Court, "Syllabus," National Paper Products Co. v. Helvering, 293 U.S. 183 (1934) in 293 U.S. 183 293 U.S. 184. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=BF7U4XIJPG3ZIG9.
MLA: U.S. Supreme Court. "Syllabus." National Paper Products Co. v. Helvering, 293 U.S. 183 (1934), in 293 U.S. 183, page 293 U.S. 184. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=BF7U4XIJPG3ZIG9.
Harvard: U.S. Supreme Court, 'Syllabus' in National Paper Products Co. v. Helvering, 293 U.S. 183 (1934). cited in 1934, 293 U.S. 183, pp.293 U.S. 184. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=BF7U4XIJPG3ZIG9.
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