Clifton Manufacturing Co. v. United States, 293 U.S. 186 (1934)

Name: Clifton Manufacturing Co. v. United States, 293 U.S. 186 (1934) - Syllabus
Author: U.S. Supreme Court

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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 April 17, 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. 17 Apr. 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 17 April 2025, from http://originalsources.com/Document.aspx?DocID=E445XWZ7QYRV8LH.

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