Calorizing Co. v. Stimson
United States Tax Court
Under date of March 14, 1944, the respondent requested petitioner to furnish data and information to be used as a basis for renegotiating the amount, if any, of excessive profits realized by petitioner on its renegotiable business for the fiscal year ended April 30, 1943. The information and data were supplied pursuant to request.
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Under date of March 14, 1944, the respondent requested petitioner to furnish data and information to be used as a basis for renegotiating the amount, if any, of excessive profits realized by petitioner on its renegotiable business for the fiscal year ended April 30, 1943. The information and data were supplied pursuant to request. Renegotiation conferences and meetings were held, all within the remainder of the year 1944. On March 30, 1945, the Secretary of War made a unilateral determination that $ 100,000 of profits realized by petitioner on its renegotiable business for the said year…
1Opinion of the Court
The Calorizing Company, Petitioner, v. Henry L. Stimson, Secretary of War of the United States, Robert P. Patterson, Under Secretary of War of the United States, Respondents
Calorizing Co. v. Stimson
Docket No. 227-R
United States Tax Court
7 T.C. 617; 1946 U.S. Tax Ct. LEXIS 99;
August 19, 1946, Promulgated
Under date of March 14, 1944, the respondent requested petitioner to furnish data and information to be used as a basis for renegotiating the amount, if any, of excessive profits realized by petitioner on its renegotiable business for the fiscal year ended April 30, 1943. The information and…
2Cases cited2 opinions
- J. H. Sessions & Son v. Secretary of WarUnited States Tax Court · 1946
- Calorizing Co. v. StimsonUnited States Tax Court · 1946