Legal Opinion

Page-River-Curran v. Renegotiation Board

United States Tax Court

Decided March 31, 1971No. Docket No. 1049-RPublishedCited by 3 opinions

Renegotiation. -- Petitioner's motion that this Court rule that the burden of proof that petitioner realized excessive profits and the amount thereof is on respondent, denied.

1Opinion of the Court

opinion

Drennen, Judge:

Petitioner filed a petition in this Court praying that the determination by the Renegotiation Board of excessive profits realized by petitioner in the amount of $1,200,000 be reversed and that this Court determine that petitioner’s profits were reasonable and not excessive under the terms of the Renegotiation Act, alleging various erroi'S in the determination of excessive profits by the Renegotiation Board. Respondent filed its answer 'and the case is now at issue.

On December 22, 1970, petitioner filed a motion that this Court determine that the burden of proof in this…

2Cases cited2 opinions

  1. Cohen v. Secretary of WarUnited States Tax Court · 1946
  2. Grumman Aircraft Engineering Corp. v. Renegotiation BoardUnited States Tax Court · 1969

3Cited by3 opinions

  1. Lykes Bros. Steamship Co. v. United StatesUnited States Court of Claims · 1972
  2. Wells Marine, Inc. v. United StatesUnited States Court of Claims · 1982
  3. Page-River-Curran v. Renegotiation BoardUnited States Tax Court · 1971

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