Legal Opinion
Stoner Manufacturing Corp. v. Secretary of War
United States Tax Court
Decided November 17, 1953No. Dockets Nos. 80-R, 370-RPublishedCited by 3 opinions
1Opinion of the Court
OPINION.
Harron, Judge:
The principal question in these proceedings is whether the petitioner realized excessive profits from renegotiable contracts in each of the years 1942 and 1943, and, if so, to what extent. Several subordinate issues are presented relating to whether certain items should be allowed as costs of renegotiable sales in each of the years in question.
The Under Secretary of War determined that the petitioner realized excessive profits of $355,400 in 1942 on contracts subject to renegotiation. The respondent in an amended answer affirmatively alleged that the petitioner realized…
2Cases cited5 opinions
- Cohen v. Secretary of WarUnited States Tax Court · 1946
- Ring Constr. Corp. v. Secretary of WarUnited States Tax Court · 1947
- Ring Const. Corporation v. Secretary of War of United StatesCourt of Appeals for the D.C. Circuit · 1949
- Rosner v. War Contracts Price Adjustment BoardUnited States Tax Court · 1951
- Albert & J. M. Anderson Mfg. Co. v. Secretary of WarUnited States Tax Court · 1949
3Cited by3 opinions
- Vaughn Machinery Co. v. Renegotiation BoardUnited States Tax Court · 1958
- Bay Co. v. Renegotiation BoardUnited States Tax Court · 1962
- Bay Co. v. Renegotiation BoardUnited States Tax Court · 1962