Oscar Daniels Co. v. Commissioner
United States Board of Tax Appeals
Held that a so-called supplemental agreement dated August 15, 1919, constituted a new contract between the parties and that income received in 1920 and 1921 pursuant to its provisions was not derived from a Government contract made between April 6, 1917, and November 11, 1918, both dates inclusive, and hence was not taxable under the provisions of section 301(c) of the Revenue Act of 1918 and section 301(b) of the Revenue Act of 1921. Goss Printing Press Co.,11 B.T.A. 365.
1Opinion of the Court
*274OPINION.
Van Fossan:
For the year 1920 the respondent determined an overassessment. Despite the elaborate argument made by petitioner, we believe the Board to be without jurisdiction as to this year. Cornelius Cotton Mills, 4 B. T. A. 255; Fort Pitt Spring & Manufacturing Co., 5 B. T. A. 1106; Jackson Iron & Steel Co., 19 B. T. A. 1208.
*275The remaining issue to be decided at this time-is whether or not the supplemental agreement, dated August 15, 1919, constituted a new contract superseding the contract dated October 30, 1917, and thus rendering the income derived therefrom not subject to sections…
2Cases cited2 opinions
- United Transportation & Lighterage Co. v. New York & Baltimore Transp. LineCourt of Appeals for the Second Circuit · 1911
- Mason v. United StatesSupreme Court of the United States · 1873
3Cited by1 opinion
- Oscar Daniels Co. v. CommissionerUnited States Board of Tax Appeals · 1931