California Eastern Line, Inc. v. Chairman of United States Maritime Com.
United States Tax Court
Where the British Ministry of War Transport entered into a space charter for the hire of petitioner's steamship, and the charter was financed with Lend-Lease funds provided through the United States Maritime Commission, which also cooperated in negotiating the charter and supervising aspects of performance under it, held, the charter was not a contract with the Maritime Commission, within section 403 (c) (1) of the Renegotiation Act, and therefore was not renegotiable.
1Opinion of the Court
California Eastern Line, Inc., Petitioner, v. Chairman of the United States Maritime Commission, Respondent
California Eastern Line, Inc. v. Chairman of United States Maritime Com.
Docket No. 870-R
United States Tax Court
17 T.C. 1325; 1952 U.S. Tax Ct. LEXIS 273;
February 15, 1952, Promulgated
Decision will be entered for the petitioner.
Where the British Ministry of War Transport entered into a space charter for the hire of petitioner's steamship, and the charter was financed with Lend-Lease funds provided through the United States Maritime Commission, which also cooperated in negotiating the…
Also in this document: Dissent.
2Cases cited14 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- MacAuley v. Waterman Steamship Corp.Supreme Court of the United States · 1946
- Dampskibsselskabet Dannebrog v. Signal Oil & Gas Co. of Cal.Supreme Court of the United States · 1940
- United States v. GraysonCourt of Appeals for the Second Circuit · 1948
- Franklin v. Skelly Oil Co.Court of Appeals for the Tenth Circuit · 1944
9 more not listed; retrieve them via the Exa API.