Legal Opinion
Zellerbach Paper Co. v. Helvering
Supreme Court of the United States
Decided November 5, 1934No. Nos. 37—39PublishedCited by 232 opinions
1Opinion of the CourtJustice Cardozo
The controversy in these cases hinges upon the date when the statute of limitations began to run against deficiency assessments by the Commissioner of Internal Revenue.
On July 16, 1921, Zellerbach Paper Company filed a consolidated income and profits tax return in behalf of itself and a subsidiary, National Paper Products Com pany, for the fiscal year beginning May 1, 1920, and ending April 30, 1921.
On March 15, 1921, it filed an income and profits tax return for the calendar year 1920 in behalf of A. S. Hopkins Company, a dissolved subsidiary, including in its own consolidated return the…
2Cases cited10 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- Johnson v. Manhattan Railway Co.Supreme Court of the United States · 1933
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- New York Central & Hudson River Railroad v. KinneySupreme Court of the United States · 1922
5 more not listed; retrieve them via the Exa API.
3Cited by232 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Beard v. Comm'rUnited States Tax Court · 1984
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Southport Petroleum Co. v. National Labor Relations BoardSupreme Court of the United States · 1942
- Reiff v. CommissionerUnited States Tax Court · 1981
227 more not listed; retrieve them via the Exa API.