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UNITED STATES v. UPDIKE

No. 340.

281 U.S. 489 (1930)

50 S.Ct. 367

74 L.Ed. 984

UNITED STATES v. UPDIKE ET AL.

Supreme Court of United States.

Decided May 19, 1930.

Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Mr. Sewall Key and Helen R. Carloss, Special Assistants to the Attorney General, were on the brief, for the United States.

Messrs. Francis A. Brogan and Alfred G. Ellick, with whom Messrs. Anan Raymond and Dana B. Van Dusen were on the brief, for respondents.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

Prior to the passage of the Revenue Act of 1917, the Updike Grain Company, a Nebraska corporation, filed its income tax and excess profits tax returns for the eleven months ending June 30, 1917, that being the end of the fiscal year which the corporation had selected as its annual period for federal taxation. The returns in form complied with the provisions of the law then in force, and were correct in point...

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