Abramson v. R. F. C. Price Adjustment Board
United States Tax Court
1. Renegotiation Act of 1942 is constitutional as applied to petitioner. 2. Mailing of a letter by registered mail to petitioner by the Price Adjustment Board of the War Department on December 20, 1943, stating that it was the commencement of renegotiation proceedings and requesting financial and accounting data for the purpose of determining petitioner's excessive profits during the fiscal year ended December 31, 1942, constituted a commencement of renegotiation proceedings…
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1. Renegotiation Act of 1942 is constitutional as applied to petitioner. 2. Mailing of a letter by registered mail to petitioner by the Price Adjustment Board of the War Department on December 20, 1943, stating that it was the commencement of renegotiation proceedings and requesting financial and accounting data for the purpose of determining petitioner's excessive profits during the fiscal year ended December 31, 1942, constituted a commencement of renegotiation proceedings within the time prescribed by section 403 (c) (6) of the Renegotiation Act of 1942.
1Opinion of the Court
Louis H. Abramson, Julius Aborn and Morris Ehrlich, Doing Business as the Fieldstone Tool and Machine Co., Petitioner, v. R.F.C. Price Adjustment Board, Respondent
Abramson v. R. F. C. Price Adjustment Board
Docket No. 197-R
United States Tax Court
11 T.C. 1037; 1948 U.S. Tax Ct. LEXIS 11;
December 15, 1948, Promulgated
1. Renegotiation Act of 1942 is constitutional as applied to petitioner.
2. Mailing of a letter by registered mail to petitioner by the Price Adjustment Board of the War Department on December 20, 1943, stating that it was the commencement of renegotiation proceedings and requesting…
2Cases cited6 opinions
- Lichter v. United StatesSupreme Court of the United States · 1948
- Opp Cotton Mills, Inc. v. Administrator of the Wage & Hour Division of the Department of LaborSupreme Court of the United States · 1941
- Farmers Mutual Insurance v. TankersleyAlabama Court of Appeals · 1915
- Spray Cotton Mills v. Secretary of WarUnited States Tax Court · 1947
- McCaskey Register Co. v. LumpkinLouisiana Court of Appeal · 1940
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