Legal Opinion
National Paper Products Co. v. Helvering
Court of Appeals for the Ninth Circuit
Decided February 28, 1934No. Nos. 7140, 7141PublishedCited by 4 opinions
1Opinion of the Court
WILBUR, Circuit. Judge.
Petitioners seek a review of an order of the Board of Tax Appeals affirming a deficiency assessment for income taxes. The sole question presented by the record is whether or not the assessment was too late.
On July 15, 1925, the petitioner made a return for its fiseal year ending April 30, 1925, filing a consolidated ineome tax return on behalf of itself and its subsidiaries, the National Paper Products Company and the Sanitary Products Corporation. The question is whether or not this return started the period of limitation for making an assessment under the Revenue Act…
2Cases cited4 opinions
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
- Advance-Rumely Thresher Co. v. JacksonSupreme Court of the United States · 1932
- Zellerbach Paper Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
3Cited by4 opinions
- American Druggists' Insurance Co. v. Equifax, Inc.District Court, S.D. Ohio · 1980
- Clifton Mfg. Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1935
- Zellerbach Paper Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Clifton Mfg. Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1934