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
OPINION.
Murdook, Judge:
The respondent has moved to dismiss this proceeding for lack of jurisdiction because it was not initiated by the filing of a petition until 92 days after the date of the determination of excessive profits.
Jurisdiction to determine the amount of excessive profits realized under contracts subject to renegotiation was conferred upon this Court by subsection (e) of the Renegotiation Act, section 403 of the Sixth Supplemental National Defense Appropriation Act, 1942, as amended by section 701 of the Revenue Act of 1943. Paragraph (1) thereof relates to proceedings based upon…
2Cited by3 opinions
- Trace v. War Contracts Price Adjustment BoardUnited States Tax Court · 1953
- Frank M. Hill Machine Co. v. StimsonUnited States Tax Court · 1945
- Trace v. War Contracts Price Adjustment BoardUnited States Tax Court · 1953