Wolff v. Macauley
United States Tax Court
Petitioners are architects operating in partnership. During the calendar year 1942 they received payments aggregating $ 132,819.79 under four subcontracts which called for the design and supervision of construction of numerous buildings.
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Petitioners are architects operating in partnership. During the calendar year 1942 they received payments aggregating $ 132,819.79 under four subcontracts which called for the design and supervision of construction of numerous buildings. The respondent determined that petitioners' excessive profits under these four renegotiable contracts were $ 60,000 for the calendar year 1942, thus reducing the amount petitioners could retain to $ 72,819.79. Held: (1) This Court has jurisdiction of this proceeding. George M. Wolff et al. v. Macauley, 8 T. C. 146, followed. (2) Section 403 (c) (6) of the…
1Opinion of the Court
OPINION.
Harlan, Judge'.
The respondent contends that this Court lacks jurisdiction and must therefore dismiss this proceeding. The same contention was made by respondent in connection with a motion to dismiss heretofore considered by this Court. This motion was denied in George M. Wolff et al. v. Macauley, 8 T. C. 146. For reasons stated therein, we hold that the petitioners are not subcontractors described in section 403 (a) (5) (B) of the Renegotiation Act, as amended, and that this Court has jurisdiction of the instant proceeding.
The only remaining issue is whether petitioners’ excessive…
2Cases cited1 opinion
- Wolff & Phillips v. MacauleyUnited States Tax Court · 1947
3Cited by3 opinions
- Gamlen Chemical Co. v. United StatesUnited States Tax Court · 1957
- Gamlen Chemical Co. v. United StatesUnited States Tax Court · 1957
- Wolff v. MacauleyUnited States Tax Court · 1949