R. G. Le Tourneau, Inc. v. Administrator of General Services
United States Tax Court
War Contracts -- Renegotiation Rebates. -- Held, that under section 403 (a) (4) (D) of the Renegotiation Act of 1943, renegotiation rebates may not be allowed to the petitioner, a parent corporation, based on accelerated amortization of facilities owned by subsidiaries to which no excessive profits were allocated in prior bilateral renegotiation agreements.
1Opinion of the Court
R. G. LeTourneau, Inc., Petitioner, v. Administrator of General Services, Respondent
R. G. Le Tourneau, Inc. v. Administrator of General Services
Docket No. 907-R.
United States Tax Court
29 T.C. 737; 1958 U.S. Tax Ct. LEXIS 269;
January 30, 1958, Filed
Decision will be entered for the respondent.
War Contracts -- Renegotiation Rebates. -- Held, that under section 403 (a) (4) (D) of the Renegotiation Act of 1943, renegotiation rebates may not be allowed to the petitioner, a parent corporation, based on accelerated amortization of facilities owned by subsidiaries to which no excessive profits were…
2Cases cited13 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
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