Greenland Contractors v. Renegotiation Board
United States Tax Court
Held: 1. A contract between a joint venture represented by petitioner and the Army Corps of Engineers, awarded as a result of procedures which met all the requirements and standards of formal advertising as set out in sec. 3 of the Armed Forces Act of 1947, is exempt from renegotiation under sec. 106(a)(9) of the Renegotiation Act of 1951, despite certain circumstances such as a statement appearing in the introductory paragraph of the contract which recites that the contract…
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Held: 1. A contract between a joint venture represented by petitioner and the Army Corps of Engineers, awarded as a result of procedures which met all the requirements and standards of formal advertising as set out in sec. 3 of the Armed Forces Act of 1947, is exempt from renegotiation under sec. 106(a)(9) of the Renegotiation Act of 1951, despite certain circumstances such as a statement appearing in the introductory paragraph of the contract which recites that the contract was "negotiated" and the fact that the procedures authorized by the Army Corps of Engineers permitted the district…
1Opinion of the Court
Greenland Contractors, a Joint Venture, Agent, 1 Petitioner v. Renegotiation Board, Respondent
Greenland Contractors v. Renegotiation Board
Docket No. 1048-R
United States Tax Court
54 T.C. 177; 1970 U.S. Tax Ct. LEXIS 217;
February 9, 1970, Filed
Decision will be entered under Rule 50.
Held: 1. A contract between a joint venture represented by petitioner and the Army Corps of Engineers, awarded as a result of procedures which met all the requirements and standards of formal advertising as set out in sec. 3 of the Armed Forces Act of 1947, is exempt from renegotiation under sec. 106(a)(9) of the…
2Cases cited18 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Crane v. CommissionerSupreme Court of the United States · 1947
- Unemployment Compensation Comm'n of Alaska v. AragonSupreme Court of the United States · 1946
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Lichter v. United StatesSupreme Court of the United States · 1948
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