California Eastern Line, Inc. v. Chairman of United States Maritime Com.
United States Tax Court
Where the British Ministry of War Transport entered into a space charter for the hire of petitioner's steamship, and the charter was financed with Lend-Lease funds provided through the United States Maritime Commission, which also cooperated in negotiating the charter and supervising aspects of performance under it, held, the charter was not a contract with the Maritime Commission, within section 403 (c) (1) of the Renegotiation Act, and therefore was not renegotiable.
1Opinion of the Court
OPINION.
Raum, Judge:
The Renegotiation Act, as amended,3 sought to limit exploitation of the defense effort for private enrichment by directing renegotiation of certain war contracts in order to eliminate “excessive profits.” Power to renegotiate was conferred on specified “Department” heads, to whom the Act referred as “Secretaries,” but such power was exercisable only with respect to a “contract with such Department or * * * any subcontract thereunder.” Sec. 403 (c) (1) 4 Commencement of renegotiation was forbidden “more than one year after the close of the fiscal year of the contractor or…
2Cases cited13 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- MacAuley v. Waterman Steamship Corp.Supreme Court of the United States · 1946
- Dampskibsselskabet Dannebrog v. Signal Oil & Gas Co. of Cal.Supreme Court of the United States · 1940
- United States v. GraysonCourt of Appeals for the Second Circuit · 1948
- Franklin v. Skelly Oil Co.Court of Appeals for the Tenth Circuit · 1944
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3Cited by9 opinions
- United States v. California Eastern Line, Inc.Supreme Court of the United States · 1955
- Chairman of United States Maritime Commission v. California Eastern Line, Inc.Court of Appeals for the D.C. Circuit · 1953
- United States v. California Eastern Line, Inc.Court of Appeals for the D.C. Circuit · 1954
- United States v. California Eastern Line, Inc.Court of Appeals for the D.C. Circuit · 1956
- Greenland Contractors v. Renegotiation BoardUnited States Tax Court · 1970
4 more not listed; retrieve them via the Exa API.