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

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 293 U.S. 183, click here.

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.

Contents:

Related Resources

None available for this document.

Download Options

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

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options

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

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

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 May 6, 2025, http://www.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. 6 May. 2025. http://www.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 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=E445XWZ7QYRV8LH.

General Summary