Mitchell Golbert v. The Renegotiation Board

The petitioner seeks reversal of a decision of the Tax Court determining that in the year 1952 he was a “subcontractor” subject to the provisions of the Renegotiation Act of 1951, 50 U.S.C.A.Appendix, §§ 1211-1233, and that he was not a full-time “employee” exempt from the coverage of the Act by Section 103(g) thereof. The Findings of Fact and Opinion of the Tax Court, 28 T.C. 728, that petitioner failed to establish that he was an employee are adequately supported by substantial evidence. Hence we consider only the claim by the petitioner that the Tax Court erred by placing upon him the…