Morgan Constr. Co. v. Secretary of War
United States Tax Court
1. Renegotiation Act is constitutional as applied to petitioner. 2. The provisions of section 403 (i) (1) (E) of the Renegotiation Act of 1943, exempting from renegotiation construction contracts with a Department awarded as a result of competitive bidding, does not apply to fiscal years ended prior to July 1, 1943. 3. Petitioner, as the successful bidder on paving contracts, was permitted to use without charge stone on Government-owned property.
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1. Renegotiation Act is constitutional as applied to petitioner. 2. The provisions of section 403 (i) (1) (E) of the Renegotiation Act of 1943, exempting from renegotiation construction contracts with a Department awarded as a result of competitive bidding, does not apply to fiscal years ended prior to July 1, 1943. 3. Petitioner, as the successful bidder on paving contracts, was permitted to use without charge stone on Government-owned property. It quarried and crushed this stone and hauled it to Camp Hood, where it was used in the construction of roads and sidewalks. Held, petitioner is not…
1Opinion of the Court
Morgan Construction Company, Petitioner, v. the Secretary of War, Respondent
Morgan Constr. Co. v. Secretary of War
Docket No. 143-R
United States Tax Court
11 T.C. 764; 1948 U.S. Tax Ct. LEXIS 37;
November 4, 1948, Promulgated
1. Renegotiation Act is constitutional as applied to petitioner.
2. The provisions of section 403 (i) (1) (E) of the Renegotiation Act of 1943, exempting from renegotiation construction contracts with a Department awarded as a result of competitive bidding, does not apply to fiscal years ended prior to July 1, 1943.
3. Petitioner, as the successful bidder on paving contracts,…
2Cases cited5 opinions
- Lichter v. United StatesSupreme Court of the United States · 1948
- Stein Bros. Mfg. Co. v. Secretary of WarUnited States Tax Court · 1946
- Ring Constr. Corp. v. Secretary of WarUnited States Tax Court · 1947
- Nat'l Elec. Welding Machs. Co. v. StimsonUnited States Tax Court · 1948
- Morgan Constr. Co. v. Secretary of WarUnited States Tax Court · 1948