Frank M. Hill Machine Co. v. Stimson
United States Tax Court
Jurisdiction -- 90-Day Filing Period -- Renegotiation. -- A proceeding based upon a determination of excessive profits made by a Secretary must be filed within 90 days after the date of that determination in order to give the Tax Court jurisdiction. The date of mailing is immaterial in such cases.
1Opinion of the Court
Frank M. Hill Machine Company, Petitioner, v. Henry L. Stimson, Secretary of War, Respondent
Frank M. Hill Machine Co. v. Stimson
Docket No. 82 R.
United States Tax Court
4 T.C. 922; 1945 U.S. Tax Ct. LEXIS 211;
March 2, 1945, Promulgated
Jurisdiction -- 90-Day Filing Period -- Renegotiation. -- A proceeding based upon a determination of excessive profits made by a Secretary must be filed within 90 days after the date of that determination in order to give the Tax Court jurisdiction. The date of mailing is immaterial in such cases.
Irwin Geiger, Esq., for the petitioner.
J. R. Wilheim, Esq., for the…
2Cases cited1 opinion
- Frank M. Hill Machine Co. v. StimsonUnited States Tax Court · 1945