Moening v. War Contracts Price Adjustment Board

OPINION.

KeRn, Judge:

The respondent, by unilateral orders, had determined that the partnerships3 of Drill Head and Machine Tool received excessive profits in the amounts of $95,000 and 25,000, respectively, under the provisions of the Renegotiation Act, as amended by section T01 of the Revenue Act of 1943, herein referred to as the “Renegotiation Act.”

The petitioners raise two jurisdictional questions. The first question presented is whether Machine Tool and Drill Head, during the calendar year ended December 31,1943, were “under the control of or controlling or under common control with” the…