Armstrong v. War Contracts Price Adjustment Board

These are petitions to review decisions of the Tax Court of the United States in renegotiation cases involving the years 1943 and 1944. Petitioner, an individual with an office in New York City, was during those years employed by several steel companies as a salesman on a straight-commission basis. Some of the sales upon which petitioner received his commissions were to companies which had contracts with the Government or were subcontractors under such contracts. The War Contracts Price Adjustment Board redetermined petitioner’s profits from such commissions. He petitioned the Tax Court for a…