Legal Opinion

Bittner v. United States

United States Tax Court

Decided June 29, 1956No. Docket No. 354-RPublished

Held, on the facts, that a contract under which petitioner received payments during the calendar year 1943 was a subcontract within the meaning of section 403 (a) (5) (B) of the Renegotiation Act of 1943.

1Opinion of the Court

W. T. Bittner, D. E. Bittner and E. M. Bittner, Partners, Doing Business as Bittner Associates, Petitioner, v. United States of America, Respondent

Bittner v. United States

Docket No. 354-R.

United States Tax Court

26 T.C. 765; 1956 U.S. Tax Ct. LEXIS 134;

June 29, 1956, Filed

Held, on the facts, that a contract under which petitioner received payments during the calendar year 1943 was a subcontract within the meaning of section 403 (a) (5) (B) of the Renegotiation Act of 1943.

Robert S. Foster, Esq., for the petitioner.

Harland F. Leathers, Esq., for the respondent.

Turner, Judge.

TURNER

Pursuant to…

2Cases cited3 opinions

  1. Iverson & Laux, Inc. v. ForrestalUnited States Tax Court · 1946
  2. Armstrong v. War Contracts Price Adjustment BoardUnited States Tax Court · 1950
  3. Bittner v. United StatesUnited States Tax Court · 1956

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