Lichter v. United States
United States Tax Court
Where, during the year 1942, the petitioners were subcontractors under certain prime contracts with the War Department involving the construction of various buildings and various military installations, and the contracts of the prime contractors were not exempt from renegotiation for the year 1942 under the Renegotiation Act, held, the petitioners' subcontracts are not exempt from renegotiation for the year 1942. Section 403 (i) (1) (E) of the Renegotiation Act of 1943,…
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Where, during the year 1942, the petitioners were subcontractors under certain prime contracts with the War Department involving the construction of various buildings and various military installations, and the contracts of the prime contractors were not exempt from renegotiation for the year 1942 under the Renegotiation Act, held, the petitioners' subcontracts are not exempt from renegotiation for the year 1942. Section 403 (i) (1) (E) of the Renegotiation Act of 1943, providing for the exemption of contracts with a department awarded as a result of competitive bidding, is made effective by…
1Opinion of the Court
OPINION.
Hill, Judge:
The petitioners contend that under section 403 (i) (1) (F) of the Renegotiation Act of 1943, their subcontracts for the year 1942 are exempt because their subcontracts are subcontracts under prime contracts with a department of the Government named in the Renegotiation Act which were awarded as a result of competitive bidding.
The applicable statutory provisions are as follows:
Sec. 403 (i). (1) The provisions of this section shall not apply to—
(E) any contract with a Department, awarded as a result of competitive bidding, for the construction of any building, structure,…
2Cases cited1 opinion
- Morgan Constr. Co. v. Secretary of WarUnited States Tax Court · 1948
3Cited by2 opinions
- Jacob Lichter, Individually and as Partners D/B/A Southern Fireproofing Co. v. United States of America and Secretary of the ArmyCourt of Appeals for the D.C. Circuit · 1955
- Lichter v. United StatesUnited States Tax Court · 1953