French v. War Contracts Price Adjustment Board
United States Tax Court
Commissions received by petitioner from his principals for services as manufacturers' agent under contracts to sell or attempt to sell products to the Navy Department during 1943, held, subject to renegotiation under section 403 (a) (5) (B) (ii) of the Renegotiation Act of 1942, as amended.
1Opinion of the Court
OPINION.
LeMiRE, Judge:
Petitioner contends that respondent erred in its determination that he was a contractor or subcontractor during 1943 within the meaning of section 403 (a) (5) of the Renegotiation Act, which provides in part that the term “subcontract” means:
(B) Any contract or arrangement * * * (i) any amount payable under which is contingent upon the procurement of a contract or contracts with a Department or of a subcontract or subcontracts, or determined with reference to the amount of such a contract or subcontract or such contracts or subcontracts, or (ii) under which any part of…
2Cases cited2 opinions
- Wolff & Phillips v. MacauleyUnited States Tax Court · 1947
- W. Tip Davis Co. v. PattersonUnited States Tax Court · 1949
3Cited by7 opinions
- Edell v. United StatesUnited States Tax Court · 1957
- Trace v. United StatesUnited States Tax Court · 1955
- Cooper-Macdonald, Inc. v. United StatesUnited States Court of Claims · 1977
- Edell v. United StatesUnited States Tax Court · 1957
- Edell v. United StatesUnited States Tax Court · 1957
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