Zellerbach Paper Co. v. Helvering, 293 U.S. 172 (1934)

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Zellerbach Paper Co. v. Helvering

Nos. 37 and 38

Argued October 17, 1934
Decided November 5, 1934 *
293 U.S. 172

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE NINTH CIRCUIT

Syllabus

1. The Revenue Act of 1921, approved November 23, but effective January 1 of that year, did not nullify a return by a corporation for its fiscal year ending April 30, 1921, filed in July, 1921; in effect, it adopted and renewed the return retroactively from January 1, and the time within which the Commissioner might make a deficiency assessment was limited by § 250(d) to four years from the filing of such return. P. 176.

So held where the increase of tax liability under the 1921 Act was ascertainable by simple computation from returns already filed, and where the efficiency assessments, in large amounts, were based mainly on grounds unrelated to any changes in the law.

2. Under the Act of 1921, supra, a second return, reporting an additional tax for the period covered retroactively, would be an amendment or supplement of the return already on file, and being effective by relation, would not toll a limitation which had once begun to run. P. 180.

3. Review by certiorari will not extend to a point not considered by the court below nor mentioned in the petition for certiorari and response thereto. P. 182.

69 F.2d 852 reversed.

Certiorari, 292 U.S. 621, to review judgments of the court below affirming the Board of Tax Appeals, 26 B.T.A. 96, sustaining deficiency assessments of income and profits taxes.