Lichter v. United States
United States Tax Court
Where, during the year 1942, the petitioners were subcontractors under certain prime contracts with the War Department involving the construction of various buildings and various military installations, and the contracts of the prime contractors were not exempt from renegotiation for the year 1942 under the Renegotiation Act, held, the petitioners' subcontracts are not exempt from renegotiation for the year 1942. Section 403 (i) (1) (E) of the Renegotiation Act of 1943,…
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Where, during the year 1942, the petitioners were subcontractors under certain prime contracts with the War Department involving the construction of various buildings and various military installations, and the contracts of the prime contractors were not exempt from renegotiation for the year 1942 under the Renegotiation Act, held, the petitioners' subcontracts are not exempt from renegotiation for the year 1942. Section 403 (i) (1) (E) of the Renegotiation Act of 1943, providing for the exemption of contracts with a department awarded as a result of competitive bidding, is made effective by…
1Opinion of the Court
Jacob Lichter and Jennie L. Lichter, Individually and as Partners, d/b/a Southern Fireproofing Company, Petitioners, v. United States of America, c/o Attorney General of United States, and Secretary of the Army, Respondents
Lichter v. United States
Docket No. 901-R
United States Tax Court
20 T.C. 461; 1953 U.S. Tax Ct. LEXIS 144;
May 27, 1953, Promulgated
Where, during the year 1942, the petitioners were subcontractors under certain prime contracts with the War Department involving the construction of various buildings and various military installations, and the contracts of the prime contractors…
2Cases cited1 opinion
- Lichter v. United StatesUnited States Tax Court · 1953