NATIONAL PAPER PRODUCTS CO.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE; AND ZELLERBACH PAPER CO. V. SAME

Citator

Cited By

• Zellerbach Paper Co. v. Helvering, 293 U.S. 172 (U.S. 1934)
  …Goldmann Co. v. Commissioner, 60 App. D. C. 265; 51 F. (2d) 427 (Court of Appeals, District of Columbia); Valentine-Clark Co. v. Commissioner, 52 F. (2d) 346 (Eighth Circuit). Because of that conflict writs of certiorari were granted by this Court. 292 U. S. 621. The opinion of the court below rests heavily upon the argument that what is required by the statute is a return under the act, and that this excludes by implication a return by the taxpayer before the act became a law. Various sections are cited a…
• Nat'l Paper Prods. Co. v. Helvering, 293 U.S. 183 (U.S. 1934)
  …ling in courts of coordinate jurisdiction. Myles Salt Co., Ltd. v. Commissioner, 49 F. (2d) 232; Isaac Goldmann Co. v. Commissioner, 60 App. D. C. 265; 51 F (2d) 427; Valentine-Clark Co. v. Commissioner, 52 F. (2d) 346. Writs of certiorari followed. 292 U. S. 621. The points of difference between these cases and Nos. 37 to 39 are these: Here the new statute was the Revenue Act of 1926, superseding as of January 1, 1925, the Act of 1924; there the new statute was the Act of 1921, superseding as of January 1,…