Legal Opinion

Stein Bros. Mfg. Co. v. Secretary of War

United States Tax Court

Decided September 26, 1946No. Docket No. 23 RPublished

1. Renegotiation -- Limitation Period -- Section 403 (c) (5). -- Section 403 (c) (5) does not require the Secretary to send a written notice fixing a date and place for an initial conference where renegotiation had actually begun and the initial conference had been held before the contractor, after request, filed statistical data for the period involved in the renegotiation. 2. Renegotiation -- Constitutionality. -- The Renegotiation Act is not unconstitutional on any of the…

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1. Renegotiation -- Limitation Period -- Section 403 (c) (5). -- Section 403 (c) (5) does not require the Secretary to send a written notice fixing a date and place for an initial conference where renegotiation had actually begun and the initial conference had been held before the contractor, after request, filed statistical data for the period involved in the renegotiation. 2. Renegotiation -- Constitutionality. -- The Renegotiation Act is not unconstitutional on any of the grounds advanced in this case. 3. Renegotiation -- One Contract or Two. -- A contract for 20,000 units and a change…

1Opinion of the Court

Stein Brothers Manufacturing Co., a Co-partnership, Leo Stein, Edward B. Stein, Jane Stein Oguss, Petitioners, v. The Secretary of War, Respondent

Stein Bros. Mfg. Co. v. Secretary of War

Docket No. 23 R.

United States Tax Court

7 T.C. 863; 1946 U.S. Tax Ct. LEXIS 69;

September 26, 1946, Promulgated

1. Renegotiation -- Limitation Period -- Section 403 (c) (5). -- Section 403 (c) (5) does not require the Secretary to send a written notice fixing a date and place for an initial conference where renegotiation had actually begun and the initial conference had been held before the contractor, after…

2Cases cited30 opinions

  1. Yakus v. United StatesSupreme Court of the United States · 1944
  2. A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
  3. Panama Refining Co. v. RyanSupreme Court of the United States · 1935
  4. Schenck v. United StatesSupreme Court of the United States · 1919
  5. United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926

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