Providence Wool Combing Co. v. Secretary of War
United States Tax Court
1. Renegotiation -- Validity of Respondent's Determination. -- Section 403 (e) of the Renegotiation Act, as amended, providing a de novo proceeding in the Tax Court, held to provide due process, and the respondent's determinations in renegotiation are not a nullity.
Read the full summary
1. Renegotiation -- Validity of Respondent's Determination. -- Section 403 (e) of the Renegotiation Act, as amended, providing a de novo proceeding in the Tax Court, held to provide due process, and the respondent's determinations in renegotiation are not a nullity. Lichter v. United States, 334 U.S. 742, 791, 792. 2. Renegotiation -- Meaning of "Subcontract" -- Sec. 403 (a) (5). -- Since the definition of "subcontract," section 403 (a) (5), includes subcontracts to perform work on materials which are incorporated by other subcontractors or contractors in goods made under Government orders,…
1Opinion of the Court
OPINION.
HaRROn, Judge:
The petitioner, pursuant to section 40B (e) of the Eenegotiation Act, as amended, seeks redetermination of its excessive profits, if any, under the Eenegotiation Act. The original determination by the Under Secretary of War was made on September 6, 1944. It was a unilateral determination.
This proceeding was submitted for decision prior to the decision by the Supreme Court of the three cases which it decided in its opinion in Lichter v. United States, 334 U. S. 742. Among those cases was that of Alexander Wool Combing Co. v. United States, 66 Fed. Supp. 389; affd., 160…
2Cases cited8 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Lichter v. United StatesSupreme Court of the United States · 1948
- MacAuley v. Waterman Steamship Corp.Supreme Court of the United States · 1946
- Stein Bros. Mfg. Co. v. Secretary of WarUnited States Tax Court · 1946
- Cohen v. Secretary of WarUnited States Tax Court · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Vaughn Machinery Co. v. Renegotiation BoardUnited States Tax Court · 1958
- Armstrong v. War Contracts Price Adjustment BoardUnited States Tax Court · 1950
- Larrabee v. StimsonUnited States Tax Court · 1951
- Gale v. War Contracts Price Adjustment BoardUnited States Tax Court · 1953
- Comprehensive Designers, Inc. v. United StatesUnited States Court of Claims · 1976
3 more not listed; retrieve them via the Exa API.