Northwest Automatic Products Corp. v. United States
United States Tax Court
Petitioner prepared and submitted a Standard Form of Contractor's Report for its fiscal year ended December 31, 1944, to Chicago Ordnance Price Adjustment Division (hereinafter called Chicago P. A. D.) on May 4, 1945. The report was completely filed no later than February 11, 1946. On May 8, 1945, Chicago P. A. D. sent a letter to petitioner by regular mail requesting a preliminary conference in respect to renegotiation for petitioner's fiscal year 1944. Subsequently,…
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Petitioner prepared and submitted a Standard Form of Contractor's Report for its fiscal year ended December 31, 1944, to Chicago Ordnance Price Adjustment Division (hereinafter called Chicago P. A. D.) on May 4, 1945. The report was completely filed no later than February 11, 1946. On May 8, 1945, Chicago P. A. D. sent a letter to petitioner by regular mail requesting a preliminary conference in respect to renegotiation for petitioner's fiscal year 1944. Subsequently, Chicago P. A. D. sent petitioner a letter, by registered mail, on May 1, 1946, stating that this letter constituted notice of…
1Opinion of the Court
Northwest Automatic Products Corporation, a Minnesota Corporation, Petitioner, v. The United States of America, Respondent
Northwest Automatic Products Corp. v. United States
Docket No. 798-R.
United States Tax Court
24 T.C. 460; 1955 U.S. Tax Ct. LEXIS 162;
June 23, 1955, Filed
Decision will be entered for the petitioner.
Petitioner prepared and submitted a Standard Form of Contractor's Report for its fiscal year ended December 31, 1944, to Chicago Ordnance Price Adjustment Division (hereinafter called Chicago P. A. D.) on May 4, 1945. The report was completely filed no later than February 11,…
2Cases cited1 opinion
- Northwest Automatic Products Corp. v. United StatesUnited States Tax Court · 1955