General Aniline & Film Corporation v. The United States

WHITAKER, Senior Judge:

Plaintiff sues for a net renegotiation rebate of excessive profits to which it claims it is entitled for the years 1942, 1943, and 1944, by reason of accelerated amortization of wartime facilities allowed by the Commissioner of Internal Revenue under the Renegotiation Act, 58 Stat. 80 (1944), as amended, 50 U.S.C.App. § 1191(a) (4) (D) (1964). Defendant moves to dismiss plaintiff’s petition on two grounds: (1) that this court has no jurisdiction over plaintiff’s claim, exclusive jurisdiction having been conferred on the Tax Court, and (2) the claim is barred by the…