R. G. Le Tourneau, Inc. v. Administrator of General Services

WILBUR K. MILLER, Circuit Judge.

This appeal by R. G. LeTourneau, Inc., presents a question concerning the ju risdiction of the Tax Court of the United States under the Renegotiation Act. 1 During 1942, 1943 and 1944 LeTourneau and its wholly owned subsidiaries manufactured large quantities of war materials under contracts with the Government. Renegotiation at the end of each year resulted in a contract setting forth an agreed amount of excessive profits realized by the contractor. These amounts, aggregating $13,700,000 for the three years, were repaid by LeTour-neau.

To meet its contractual…