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LARRABEE v. STIMSON

Docket Nos. 150-R, 398-R, 601-R.

17 T.C. 69 (1951)

RALPH E. LARRABEE, DOING BUSINESS AS L. & F. MACHINE COMPANY, PETITIONER, v. HENRY L. STIMSON, SECRETARY OF WAR OF THE UNITED STATES, ROBERT P. PATTERSON, UNDER SECRETARY OF WAR OF THE UNITED STATES, RESPONDENTS. RALPH E. LARRABEE, DOING BUSINESS AS L. & F. MACHINE COMPANY, PETITIONER, v. WAR CONTRACTS PRICE ADJUSTMENT BOARD, RESPONDENT.

United States Tax Court.

Promulgated July 26, 1951.

Attorney(s) appearing for the Case

Walter E. Barton, Esq., and John Van Aalst, Esq., for the petitioner.

James H. Prentice, Esq., and John F. Wolf, Esq., for the respondents.

Unilateral determinations were made that the petitioner realized excessive profits of $300,000 for 1942, $245,000 for 1943, and $45,000 for 1944. The issues for decision are:

(1) Whether the Renegotiation Act gave the Secretary of War authority to issue a unilateral order determining the amount of excessive profits of the petitioner for 1942;

(2) Whether amounts received by the petitioner in each year for repairs made on machinery used by customers in performing...

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