S. S. Silberblatt, Inc. v. Renegotiation Board
United States Tax Court
Held, Capehart housing contract subject to the 1951 Renegotiation Act and such prospective application is not unconstitutional under the fifth amendment.
1Opinion of the Court
OPINION
Mumoney, Judge:
A consolidated renegotiation proceeding was held by respondent with respect to petitioners for the fiscal year ended January 31,1960. It resulted in respondent issuing an unilateral order which provided that of petitioners’ profits realized during the aforesaid fiscal year from a Government contract and related subcontracts the amount of $1,900,000 ($1,764,853 after adjustment on account of State income taxes) was excessive within the meaning of the Renegotiation Act of 1951.
The parties have entered into a stipulation of facts and issues and submitted the case pursuant…
2Cases cited12 opinions
- Wickard v. FilburnSupreme Court of the United States · 1942
- Hirabayashi v. United StatesSupreme Court of the United States · 1943
- United States v. Carolene Products Co.Supreme Court of the United States · 1938
- Lichter v. United StatesSupreme Court of the United States · 1948
- Currin v. WallaceSupreme Court of the United States · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- S. S. Silberblatt, Inc. v. Renegotiation BoardUnited States Tax Court · 1969