Marie and Alex Manoogian Fund, D/B/A Metal Parts Manufacturing Company v. United States

GOURLEY, District Judge.

The within appeals involving judgments entered by the United States District Court for the Eastern District of Michigan for excess profits in connection with a renegotiation proceeding, were considered by this court upon oral argument on April 13, 1954. On April 28, 1954, the court entered its decision therein, in which it was stated, inter alia: -

“To resolve the issue, it must be known whether the Commissioner of Internal Revenue or the Tax Court is the administrative agency to determine whether the appellant is a charitable organization, absolved from renegotiation…