STEIN BROTHERS MFG. CO. v. SECRETARY OF WAR

Docket No. 23 R.

7 T.C. 863 (1946)

STEIN BROTHERS MANUFACTURING CO., A CO-PARTNERSHIP, LEO STEIN, EDWARD B. STEIN, JANE STEIN OGUSS, PETITIONERS, v. THE SECRETARY OF WAR, RESPONDENT.

United States Tax Court.

Promulgated September 26, 1946.


Attorney(s) appearing for the Case

Floyd F. Toomey, Esq., Thomas E. Jenks, Esq., and John P. Lipscomb, Jr., Esq., for the petitioners.

William V. Crosswhite, Esq., Julian R. Wilheim, Esq., Fred Curley, Esq., and Newell A. Clapp, Esq., for the respondent.


The Under Secretary of War determined that $100,000 of the profits realized by the partnership petitioner during the nine months ended September 30, 1942, on contracts subject to renegotiation was excessive. He sent a notice of this determination dated February 8, 1944, to the petitioners. The present proceeding is brought before this Court pursuant to section 403 (e) of the Renegotiation Act (Sixth Supplemental National Defense Appropriation Act, 1942, as amended). Paragraph...

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