ARMSTRONG v. WAR CONTRACTS PRICE ADJUSTMENT BOARD

Docket Nos. 446-R, 755-R.

15 T.C. 625 (1950)

JAMES B. ARMSTRONG, PETITIONER, v. WAR CONTRACTS PRICE ADJUSTMENT BOARD, RESPONDENT.

United States Tax Court.

Promulgated November 15, 1950.


Attorney(s) appearing for the Case

Frederick H. Koschwitz, Esq., for the petitioner.

Frederick N. Curley, Esq., for the respondent.


These cases, duly consolidated, involve the determination under section 403 (a) (5) (B) of the Renegotiation Act of 1943 of allegedly excessive profits for the years 1943 (Docket No. 446-R) and 1944 (Docket No. 755-R) in the respective amounts of $25,000 and $7,500 (without application of tax credits). Three questions are presented: (1) Whether the petitioner is a subcontractor within the provisions of the Renegotiation Act of 1943...

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