Rosner v. War Contracts Price Adjustment Bd.

6 Citing cases

  1. Grumman Aircraft Eng'g Corp. v. Renegotiation Bd.

    52 T.C. 152 (U.S.T.C. 1969)

    The amount of “excessive profits to be eliminated” (50 U.S.C.App. section 1213(f)) is a different sum arrived at after the allowance of certain credits and nowhere in the statute is this Court given any jurisdiction to resolve any dispute over tax credits. We said in Rosner v. W.C.P.A.B., 17 T.C. 445, 464 (1951): The jurisdiction of this Court is limited to the redetermination of excessive profits.

  2. Hooper Constr. Co. v. Renegotiation Bd.

    35 T.C. 837 (U.S.T.C. 1961)   Cited 2 times

    We must, therefore, look to the income tax law as applied to the facts in the instant case to determine whether petitioner's contract had been finally completed and accepted in 1951 so as to require the inclusion in that year of the income resulting therefrom. Cf. Rosener 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. United States, supra, which, for the reasons heretofore stated, we do not consider apposite.

  3. Park Sherman Co. v. United States

    29 T.C. 175 (U.S.T.C. 1957)   Cited 1 times

    This section shall apply only with respect to profits derived from contracts with the Departments and subcontracts which are determined under regulations prescribed by the Board to be reasonably allocable to performance prior to the close of the termination date. * * * For the purposes of this subsection, the term ‘termination date’ means whichever of the following dates first occurs—(1) December 31, 1945 * * * Respondent's action reflects its interpretation of the statutory purpose behind section 403(c)(6) and an analogy to Glenfield Machine & Tool Co. v. W.C.P.A.B., 16 T.C. 27, and Rosner v. W.C.P.A.B., 17 T.C. 445, 458. Neither case involves this point, Glenfield being concerned with fiscal years of less than 12 months, see also Callahan v. War Contracts Price Adjst.

  4. Edell v. United States

    28 T.C. 601 (U.S.T.C. 1957)   Cited 2 times

    In their stipulation as to the amount of net profits derived from renegotiable business in each of the years 1943-1945, inclusive, the parties have allocated a net amount received in 1946 to the years involved, under section 403(h). Cf. Rosner v. W.C.P.A.B., 17 T.C. 445, 458-461. SEC. 403(h).

  5. Serv., Respondent.R.G. Letourneau, Inc. v. Adm'r of Gen.

    22 T.C. 490 (U.S.T.C. 1954)

    If petitioner's position were correct, we could find ourselves in the impossible situation of making two final determinations of a contractor's excessive profits for the same year—one on a redetermination of a regular unilateral determination and a second on a consideration of a letter granting a renegotiation rebate. Because of the foregoing, we must conclude that under the controlling law the renegotiation rebate, like matters of credits for income tax ( Rosner v. W. C. P. A. B., 17 T. C. 445), assessment and collection of interest on defaulted refunds ( Greaves v. W. C. P. A. B., 10 T. C. 886), and purported determinations of excessive profits for other than a contract or fiscal period, pursuant to, and additional to, those provided in a bilateral agreement ( Maguire Industries, Inc. v. Secretary of War, 12 T. C. 75, revd. (C. A., D. C.) 185 F. 2d 434; National Builders, Inc. v. Secretary of War, 16 T. C. 1220), is not within the jurisdiction of this Court. Reviewed by the Court.

  6. Stoner Mfg. Corp. v. Sec'y of War

    21 T.C. 200 (U.S.T.C. 1953)   Cited 1 times

    The respondent has the burden of proof with respect to the increase in excessive profits for 1942 as set out in his affirmative pleadings. Nathan Cohen v. Secretary of War, 7 T.C. 1002; Ring Construction Corporation, 8 T.C. 1070, affd. 178 F.2d 714, certiorari denied 399 U.S. 943; Rosner v. War Contracts Price Adjustment Board, 17 T.C. 445. The subordinate issues relating to the allowance of certain items as costs of renegotiable sales in each of the years 1942 and 1943 are considered first.