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Clifton Manufacturing Co. v. United States, 293 U.S. 186 (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.
Clifton Manufacturing Co. v. United States, 293 U.S. 186 (1934)
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Clifton Manufacturing Co. v. United States No. 146 Argued October 17, 1934 Decided November 5, 1934 293 U.S. 186
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Syllabus
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. 172, and National Paper Products Co. v. Helvering, ante p. 183. P. 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.
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Chicago:
U.S. Supreme Court, "Syllabus," Clifton Manufacturing Co. v. United States, 293 U.S. 186 (1934) in 293 U.S. 186 293 U.S. 187. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=E445XWZ7QYRV8LH.
MLA:
U.S. Supreme Court. "Syllabus." Clifton Manufacturing Co. v. United States, 293 U.S. 186 (1934), in 293 U.S. 186, page 293 U.S. 187. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=E445XWZ7QYRV8LH.
Harvard:
U.S. Supreme Court, 'Syllabus' in Clifton Manufacturing Co. v. United States, 293 U.S. 186 (1934). cited in 1934, 293 U.S. 186, pp.293 U.S. 187. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=E445XWZ7QYRV8LH.
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