Morgan Constr. Co. v. Secretary of War
United States Tax Court
1. Renegotiation Act is constitutional as applied to petitioner. 2. The provisions of section 403 (i) (1) (E) of the Renegotiation Act of 1943, exempting from renegotiation construction contracts with a Department awarded as a result of competitive bidding, does not apply to fiscal years ended prior to July 1, 1943. 3. Petitioner, as the successful bidder on paving contracts, was permitted to use without charge stone on Government-owned property.
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1. Renegotiation Act is constitutional as applied to petitioner. 2. The provisions of section 403 (i) (1) (E) of the Renegotiation Act of 1943, exempting from renegotiation construction contracts with a Department awarded as a result of competitive bidding, does not apply to fiscal years ended prior to July 1, 1943. 3. Petitioner, as the successful bidder on paving contracts, was permitted to use without charge stone on Government-owned property. It quarried and crushed this stone and hauled it to Camp Hood, where it was used in the construction of roads and sidewalks. Held, petitioner is not…
1Opinion of the Court
OPINION.
Harlan, Judge:
Petitioner contends (1) that the application of the Renegotiation Act to a contract executed before enactment of the act, where the contract contains no provision for renegotiation and performance had begun, constitutes a taking of property without due process of law in violation of the Fifth Amendment to the Constitution of the United States, and (2) that the Renegotiation Act is unconstitutional in that it improperly delegates power to an administrative official in authorizing him to determine what constitutes excessive profits, without providing any reasonable…
2Cases cited4 opinions
- Lichter v. United StatesSupreme Court of the United States · 1948
- Stein Bros. Mfg. Co. v. Secretary of WarUnited States Tax Court · 1946
- Ring Constr. Corp. v. Secretary of WarUnited States Tax Court · 1947
- Nat'l Elec. Welding Machs. Co. v. StimsonUnited States Tax Court · 1948
3Cited by4 opinions
- Lichter v. United StatesUnited States Tax Court · 1953
- Michigan Chemical Corp. v. Renegotiation Bd.United States Tax Court · 1968
- Michigan Chemical Corp. v. Renegotiation Bd.United States Tax Court · 1968
- Morgan Constr. Co. v. Secretary of WarUnited States Tax Court · 1948