Grob Bros. v. Secretary of War

OPINION.

Van Fossan, Judge:

The constitutionality of the Eenegotiation Act was considered and discussed at length by this Court in Stein Brothers Manufacturing Co., 7 T. C. 863, and Ring Construction Corpora tion, 8 T. C. 1070. On the facts and arguments presented in those cases we held that the act is constitutional. In the case at bar the petitioner has challenged its constitutionality on several grounds, all of which were presented, considered, and discussed in Stein Brothers Manufacturing Co., supra, and Ring Construction Corporation, supra. The petitioner has suggested no new theories nor…