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WARNER v. WAR CONTRACTS PRICE ADJST. BOARD

Docket No. 582-R.

14 T.C. 1320 (1950)

THOMAS WARNER, JR., AND JEAN SPRAGUE, DOING BUSINESS UNDER THE FICTITIOUS FIRM NAME OF WARNER WELDED PRODUCTS, A LIMITED PARTNERSHIP, PETITIONERS, v. WAR CONTRACTS PRICE ADJUSTMENT BOARD, RESPONDENT.

United States Tax Court.

Promulgated June 28, 1950.

Attorney(s) appearing for the Case

Manuel Ruiz, Jr., Esq., for the petitioners.

John F. Wolf, Esq., and James D. Lynch, Esq., for the respondent.

Respondent determined that Warner Welded Products realized $90,000 in excessive profits for the 10-month period March 1 to December 31, 1944, from renegotiable contracts within the meaning of the Renegotiation Act of 1943 (section 403, Sixth Supplemental National Defense Appropriation Act, 1942, as amended by section 701, Revenue Act of 1943.)

The first issue is whether Warner Welded Products and Warner Manufacturing Co. were "under the control of or controlling or...

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