Case law

Martin Mfg. Co. v. Renegotiation Board

44 T.C. 559 · United States Tax Court · Jul 15, 1965

FINDINGS OF FACT AND OPINION Arundell, Judge: The Renegotiation Board determined that petitioner’s profits on renegotiable contracts for the manufacture of shirts and jumpers for the armed services, amounting to $270,298 … In Ellis Coat Co. v.

Vaughn Machinery Co. v. Renegotiation Board

30 T.C. 949 · United States Tax Court · Jul 31, 1958

C. 200 ; Providence Wool Combing Co. v. Secretary of War, 14 T. C. 979 ; Western Precipitation Corporation v. R. F. C., 9 T, C. 877; Nathan Cohen v. Secretary of War, 7 T. C. 1002 . … Co. v. Secretary of War, 7 T. C. 863, 886 .

Winfield Mfg. Co. v. Renegotiation Board

57 T.C. 439 · United States Tax Court · Dec 28, 1971

At the outset it should be pointed out, as was done in Martin Manufacturing Co. v. … In Martin Manufacturing Co. v.

Page-River-Curran v. Renegotiation Board

55 T.C. 1153 · United States Tax Court · Mar 31, 1971

Corp. v. … Corp. v. Renegotiation Board, supra.

Wells Marine, Inc. v. Renegotiation Board

54 T.C. 1189 · United States Tax Court · Jun 3, 1970

Arkansas Motor Coaches v. Commissioner, 199 F. 2d 189 (C.A. 8, 1952), reversing 28 T.C. 282 ; Central Paper Co. v. Commissioner, 199 F. 2d 902 (C.A. 6, 1952); and Detroit Automotive P. Corp. v. … See United States v. California Eastern Line, supra at 353-354 ; Charlson Realty Co. v. United States, supra.

LTV Aerospace Corp. v. Renegotiation Board

51 T.C. 369 · United States Tax Court · Dec 16, 1968

Bay Co. v. Renegotiation Board, 38 T.C. 535, 546-547 (1962). … Compare Boeing Co. v. Renegotiation Board, 37 T.C. at 643 .

Craig S. Walquist & Maria L. Walquist v. Commissioner

152 T.C. No. 3 · United States Tax Court · Feb 25, 2019

Klein v. … (quoting FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000))), aff’d, 669 F. App’x 489 (2016).

Offner Products Corp. v. Renegotiation Board

50 T.C. 856 · United States Tax Court · Sep 16, 1968

Secretary of War, 21 T.C. 200 (1953); Vaughn Machinery Co. v. Renegotiation Board, 30 T.C. 949 (1958), affd. 273 F. 2d 235 (C.A. 6, 1959). … See Boeing Co. v. Renegotiation Board, supra at 635; and North Americana. Aviation, Inc. v. Renegotiation Board, 39 T.C. 207, 228-229 (1962).

Baltimore Contractors, Inc. v. Renegotiation Board

43 T.C. 611 · United States Tax Court · Feb 9, 1965

In Bertelsen v. … In Hirabayashi v.

Board v. Commissioner

14 T.C. 322 · United States Tax Court · Mar 1, 1950

See Central National Bank of Cleveland v. United States (Ct. Cls.), 41 Fed. Supp. 239, 247; Commissioner v. Nathan’s Estate (C. C. A., 7th Cir.), 159 Fed. (2d) 546. … Stone v. Stone, 319 Mich. 194 ; 29 N. W. (2d) 271 , with Lowry v. Kavanagh, 322 Mich. 532 ; 34 N. W. (2d) 60 .

Hooper Constr. Co. v. Renegotiation Board

35 T.C. 837 · United States Tax Court · Feb 28, 1961

Rushlight v. United States, 259 F. 2d. 658 (C.A. 9, 1958), certiorari denied 359 U.S. 952 . … Rosner v. W.C.P.A.B., 17 T.C. 445, 458-459 (1951). The respondent has cited no authority in support of his argument to the contrary except Lichter v.

Callahan v. War Contracts Price Adjustment Board

13 T.C. 355 · United States Tax Court · Sep 26, 1949

Y. c. 39) §62; Cameron v. Com’r., 56 F. (2d) 1021 (C. C. A. 3). 3 We hold that petitioner was not dissolved by the entrance of a new partner. … Sec. 403 (e). (1) Any contractor or subcontractor aggrieved by an order of the Board determining the amount of excessive profits received or accrued by such contractor or subcontractor may, within ninety days (not counting

Waltham Screw Co. v. Renegotiation Board

31 T.C. 227 · United States Tax Court · Oct 27, 1958

Marine Boiler Works, v. Sec’y Maritime Comm., 16 T.C. 339 ; Quartz Laboratories, Inc. v. Secretary of War, 11 T. C. 626 . … Co. v. Sec. of War, 12 T. C. 132, 140 .

Beets v. Renegotiation Board

38 T.C. 677 · United States Tax Court · Aug 22, 1962

Joan V. Beets and Marjorie C. Yeckel, Copartners, d.b.a. The Thorson Company, Petitioners, v. Renegotiation Board, Respondent Beets v. Renegotiation Board Docket No. 975-R United States Tax Court 38 T.C. 677 ; 1962 U.S. … Boeing Co. v. Renegotiation Board , 37 T.C. 613 ; Finnie Co. v. United States , 31 T.C. 1182 ; Vaughn Machinery Co. v. Renegotiation Board , 30 T.C. 949 ; Trace v. United States , 25 T.C. 538 .

Rosner v. War Contracts Price Adjustment Board

17 T.C. 445 · United States Tax Court · Sep 27, 1951

the Board found to be in accordance with his return for that year. … The Board had not renegotiated the amounts in question.

Brown v. Comm'r

101 T.C.M. 1374 · United States Tax Court · Apr 12, 2011

See sec. 6214(a); see also Browning v. Commissioner, T.C. … But neither opinion cited by the Browns (Barr v. Commissioner, supra, and Atwood v. Commissioner, supra) supports their position.

Greaves v. War Contracts Price Adjustment Board

10 T.C. 886 · United States Tax Court · May 18, 1948

Manufacturing Co. v. Secretary of War, 7 T. C. 863 ; Ring Construction Corporation v. Secretary of War, 8 T. C. 1070 ; Spaulding v. Douglas Aircraft Co., 154 Fed. (2d) 419; United States v. Lichter, 68 Fed. … In Stein Brothers Manufacturing Co. v. Secretary of War, supra; Nathan Cohen v. Secretary of War, supra; and Grob Brothers v. Secretary of War, 9 T.

Warner v. War Contracts Price Adjustment Board

14 T.C. 1320 · United States Tax Court · Jun 28, 1950

See Hug Co. v. War Contracts Price Adjustmentsoard, 14 T. … In Moening v. War Contracts Price Adjustment Board, 14 T.

Moening v. War Contracts Price Adjustment Board

14 T.C. 589 · United States Tax Court · Apr 17, 1950

See Regulations 382.2 (2); Greaves v. War Contracts Price Adjustment Board, 10 T. C. 886 ; Grot Brothers v. Secretary of War, 9 T. C. 495 . His figure for both partners for both businesses aggregates $40,000. … See Continental Chemical & Engineering Supply v. War Contracts Price Adjustment Board, 11 T. C. 45 . See sec. 403 (a) (4) (A).

Armstrong v. War Contracts Price Adjustment Board

15 T.C. 625 · United States Tax Court · Nov 15, 1950

question as to meaning of subcontract and tbe length to which renegotiation was intended to go was considered (though the case does not primarily involve the particular language here in question) in Providence Wool Combing Co. v. … the first day of the fourth month following the month in which such date of enactment falls), a financial statement setting forth such information as the Board may by regulations prescribe as necessary to carry •out this