Spray Cotton Mills v. Secretary of War
United States Tax Court
Held, that the mailing of a letter to petitioner by a Price Adjustment District Office to which the War Department had assigned petitioner for the purpose of renegotiating its excessive profits, which letter requested petitioner to furnish information upon which its excessive profits, if any, on its subcontracts subject to renegotiation could have been determined, constituted commencement of the renegotiation proceedings within the meaning of section 403 (c) (6) of the…
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Held, that the mailing of a letter to petitioner by a Price Adjustment District Office to which the War Department had assigned petitioner for the purpose of renegotiating its excessive profits, which letter requested petitioner to furnish information upon which its excessive profits, if any, on its subcontracts subject to renegotiation could have been determined, constituted commencement of the renegotiation proceedings within the meaning of section 403 (c) (6) of the Renegotiation Act of 1942, as amended; held, further, that the proceeding against petitioner is not barred by the statute of…
1Opinion of the Court
OPINION.
Tyson, Judge-.
This is a proceeding for the redetermination of the amount, if any, of excessive profits realized by the petitioner during the calendar year 1942. The Secretary of War determined that $47,500 of the profits realized by the petitioner during 1942 under subcontracts subject to renegotiation under the Eenegotiation Act of 1942, as amended, were excessive. The only error assigned is that:
The Secretary [of War] erred in commencing renegotiation proceedings against the petitioner for the fiscal year ended December 31, 1942, after the period of limitations within which said…
Also in this document: Dissent.
2Cases cited11 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Iselin v. United StatesSupreme Court of the United States · 1926
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- DeGanay v. LedererSupreme Court of the United States · 1919
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3Cited by14 opinions
- Blanchard Mach. Co. v. Reconstruction Finance Corp.Court of Appeals for the D.C. Circuit · 1949
- Mason & Hanger-Silas Mason Co. v. United StatesUnited States Court of Claims · 1975
- Psaty & Fuhrman, Inc. v. StimsonUnited States Tax Court · 1948
- Buck v. War Contracts Price Adjustment BoardUnited States Tax Court · 1948
- Connecticut Marine Boiler Works v. Secretary Maritime Com.United States Tax Court · 1951
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