BITTNER v. UNITED STATES

Docket No. 354-R.

26 T.C. 765 (1956)

W. T. BITTNER, D. E. BITTNER AND E. M. BITTNER, PARTNERS, DOING BUSINESS AS BITTNER ASSOCIATES, PETITIONER, v. UNITED STATES OF AMERICA, RESPONDENT.

United States Tax Court.

Filed June 29, 1956.


Attorney(s) appearing for the Case

Robert S. Foster, Esq., for the petitioner.

Harland F. Leathers, Esq., for the respondent.


Pursuant to the provisions of the Renegotiation Act of 1943, the War Contracts Price Adjustment Board1 determined that $21,000 of petitioner's profits for the year ended December 31, 1943, were excessive.

The only question for decision is whether a contract between petitioner and its principal constituted a subcontract within the meaning of section 403 (a) (5) (B) of the Renegotiation Act of 1943.

FINDINGS OF FACT.

Some...

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