United States v. Northwest Automatic Products Corporation

This is a petition tc review a decision of the Tax Court of the United States in a renegotiation casé. That court held renegotiation barred because not timely commenced. The United States petitioned for review. |

Several sections of the statute constitute the premise for the controversy. They are set forth in the margin. 1 In essence they are that (1), when the War Contracts Price Adjustment Board is of opinion that the amounts received by a contractor are excessive, it shall give reasonable notice “of the time and place of a conference”; (2) “[t] he mailing of such notice by registered mail…