R. G. Le Tourneau, Inc. v. Administrator of General Services
United States Tax Court
Petitioner's excessive profits for years 1942, 1943, and 1944 were settled by bilateral agreements. Subsequently petitioner filed claims for renegotiation rebates for such years which were allowed by respondent in amounts less than claimed. The petition alleges error by respondent in such action, and asks that this Court redetermine the excessive profits of and net renegotiation rebates due to the petitioner.
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Petitioner's excessive profits for years 1942, 1943, and 1944 were settled by bilateral agreements. Subsequently petitioner filed claims for renegotiation rebates for such years which were allowed by respondent in amounts less than claimed. The petition alleges error by respondent in such action, and asks that this Court redetermine the excessive profits of and net renegotiation rebates due to the petitioner. Held, on respondent's motion to dismiss that this Court has no jurisdiction of the action.
1Opinion of the Court
Services, Respondent. R. G. LeTourneau, Inc., Petitioner, v. Administrator of General
R. G. Le Tourneau, Inc. v. Administrator of General Services
Docket No. 907-R.
United States Tax Court
22 T.C. 490; 1954 U.S. Tax Ct. LEXIS 191;
June 7, 1954, Filed. June 7, 1954, Filed
An order will be entered dismissing the proceeding for lack of jurisdiction.
Petitioner's excessive profits for years 1942, 1943, and 1944 were settled by bilateral agreements. Subsequently petitioner filed claims for renegotiation rebates for such years which were allowed by respondent in amounts less than claimed. The petition…
2Cases cited6 opinions
- Rosner v. War Contracts Price Adjustment BoardUnited States Tax Court · 1951
- Greaves v. War Contracts Price Adjustment BoardUnited States Tax Court · 1948
- Maguire Indus. v. Secretary of WarUnited States Tax Court · 1949
- National Builders, Inc. v. Secretary of WarUnited States Tax Court · 1951
- Maguire Industries, Inc. v. Secretary of WarCourt of Appeals for the D.C. Circuit · 1950
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