Golbert v. Renegotiation Board
United States Tax Court
Held, that petitioner was not an "employee" of Ozone Metal Products Corp. during the year 1952, within the meaning of section 103 (g) (3) of the Renegotiation Act of 1951, and that, therefore, petitioner's contract with Ozone is not exempt from renegotiation.
1Opinion of the Court
Mitchell Golbert, Petitioner, v. Renegotiation Board, Respondent
Golbert v. Renegotiation Board
Docket No. 922-R.
United States Tax Court
28 T.C. 728; 1957 U.S. Tax Ct. LEXIS 147;
June 27, 1957, Filed
Held, that petitioner was not an "employee" of Ozone Metal Products Corp. during the year 1952, within the meaning of section 103 (g) (3) of the Renegotiation Act of 1951, and that, therefore, petitioner's contract with Ozone is not exempt from renegotiation.
J. Bertram Wegman, Esq., for the petitioner.
Arthur H. Fribourg, Esq., for the respondent.
Harron, Judge.
HARRON
The respondent determined by…
2Cases cited13 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- United States v. SilkSupreme Court of the United States · 1947
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Cohen v. Secretary of WarUnited States Tax Court · 1946
- Bell v. CommissionerUnited States Tax Court · 1949
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