Legal Opinion

Grannis & Sloan, Inc., and Contractors MacHinery Company v. Renegotiation Board

Court of Appeals for the Fourth Circuit

Decided January 12, 1961No. 8122PublishedCited by 3 opinions

1Opinion of the Court

HAYNSWORTH, Circuit Judge.

By this proceeding a contractor seeks review of a determination of the Tax Court that it realized $75,000 of excess profits from renegotiable business in its fiscal year ending December 31, 1952. We must dismiss the petition for lack of jurisdiction.

By § 403(e) (1) of the Renegotiation Act of 1942, 1 Congress expressly provided that the Tax Court of the United States should “have exclusive jurisdiction, by order, to finally determine the amount, if any, of such excessive profits received * * * by the contractor * * *, and such determination shall not be reviewed or…

2Cases cited8 opinions

  1. United States v. California Eastern Line, Inc.Supreme Court of the United States · 1955
  2. U. S. Electrical Motors, Inc. v. JonesCourt of Appeals for the D.C. Circuit · 1946
  3. Lowell Wool By-Products Co. v. War Contracts Price Adjustment BoardCourt of Appeals for the D.C. Circuit · 1951
  4. Psaty & Fuhrman, Inc. v. Stimson, Secretary of WarCourt of Appeals for the D.C. Circuit · 1950
  5. Eastern MacHinery Co. v. Under Secretary of WarCourt of Appeals for the D.C. Circuit · 1950

3 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. The Boeing Company, Formerly Boeing Airplane Company v. The Renegotiation Board of the United States of AmericaCourt of Appeals for the Ninth Circuit · 1963
  2. Equipment, Inc. v. United StatesUnited States Court of Claims · 1982
  3. Metallurgical, Inc. v. The Renegotiation BoardCourt of Appeals for the Eighth Circuit · 1967

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