R. G. Le Tourneau, Inc. v. Administrator of General Services
United States Tax Court
War Contracts -- Renegotiation Rebates. -- Held, that under section 403 (a) (4) (D) of the Renegotiation Act of 1943, renegotiation rebates may not be allowed to the petitioner, a parent corporation, based on accelerated amortization of facilities owned by subsidiaries to which no excessive profits were allocated in prior bilateral renegotiation agreements.
1Opinion of the Court
Atkins, Judge:
The respondent allowed claims for net renegotiation rebates for the calendar years 1942, 1943, and 1944 in the respective amounts of $2,163.21, $87,717.10, and $167,421.69. The petitioner alleges that the respondent erred in failing to allow net renegotiation rebates for those years in the respective amounts of $18,039.38, $159,808.61, and $355,907.28.
Upon the first presentation of this case we granted the respondent’s motion to dismiss for want of jurisdiction. We held that under section 403 of the Renegotiation Act a renegotiation rebate is to be handled as an administrative…
2Cases cited12 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
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3Cited by2 opinions
- Airco, Inc. v. United StatesUnited States Court of Claims · 1977
- R. G. Le Tourneau, Inc. v. Administrator of General ServicesUnited States Tax Court · 1958