Stein Bros. Mfg. Co. v. Secretary of War
United States Tax Court
1. Renegotiation -- Limitation Period -- Section 403 (c) (5). -- Section 403 (c) (5) does not require the Secretary to send a written notice fixing a date and place for an initial conference where renegotiation had actually begun and the initial conference had been held before the contractor, after request, filed statistical data for the period involved in the renegotiation. 2. Renegotiation -- Constitutionality. -- The Renegotiation Act is not unconstitutional on any of the…
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1. Renegotiation -- Limitation Period -- Section 403 (c) (5). -- Section 403 (c) (5) does not require the Secretary to send a written notice fixing a date and place for an initial conference where renegotiation had actually begun and the initial conference had been held before the contractor, after request, filed statistical data for the period involved in the renegotiation. 2. Renegotiation -- Constitutionality. -- The Renegotiation Act is not unconstitutional on any of the grounds advanced in this case. 3. Renegotiation -- One Contract or Two. -- A contract for 20,000 units and a change…
1Opinion of the Court
OPINION.
Murdock, Judge:
The petitioner’s first contention is that no liability for excessive profits for the period in question exists, since the Secretary of War failed to give the written notice required by section 403 (c) (5) of the Benegotiation Act applicable hereto. That section provides that a contractor may file with the Secretary “statements of actual costs of production and such other financial statements * * * in such form and detail, as the Secretaries shall prescribe by joint regulation” and the Secretary, within one year thereafter, may give the contractor written notice “that…
2Cases cited28 opinions
- Yakus v. United StatesSupreme Court of the United States · 1944
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Panama Refining Co. v. RyanSupreme Court of the United States · 1935
- Schenck v. United StatesSupreme Court of the United States · 1919
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
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3Cited by46 opinions
- Lichter v. United StatesSupreme Court of the United States · 1948
- Aircraft & Diesel Equipment Corp. v. HirschSupreme Court of the United States · 1947
- Cohen v. Secretary of WarUnited States Tax Court · 1946
- Ring Constr. Corp. v. Secretary of WarUnited States Tax Court · 1947
- Grob Bros. v. Secretary of WarUnited States Tax Court · 1947
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