Grumman Aircraft Engineering Corp. v. Renegotiation Board
United States Tax Court
Motion to strike paragraphs in a petition designed to show Renegotiation Board acted arbitrarily in determining excess profits and acted erroneously with respect to credit for State taxes is granted on the ground that this Court lacks jurisdiction to review the Board's proceedings and lacks jurisdiction to determine tax credits.
1Opinion of the Court
OPINION
Mulroney, Judge:
Respondent filed motion in this action to strike certain subparagraphs from the petition in which petitioner alleged facte designed to show that in the proceedings before the Renegotiation Board, respondent acted erroneously, arbitrarily, and capriciously, in determining that petitioner realized excessive profits in the amount of $7,500,000 in 1965. Respondent’s motion to strike these subpara-graphs is based on the ground that this Court lacks jurisdiction to review the Board’s administrative proceedings.
The said motion also moved to strike other paragraphs in which…
2Cases cited4 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Psaty & Fuhrman, Inc. v. StimsonUnited States Tax Court · 1948
- Rosner v. War Contracts Price Adjustment BoardUnited States Tax Court · 1951
- Montgomery v. CommissionerUnited States Tax Court · 1943
3Cited by5 opinions
- Lykes Bros. Steamship Co. v. United StatesUnited States Court of Claims · 1972
- Page-River-Curran v. Renegotiation BoardUnited States Tax Court · 1971
- Wells Marine, Inc. v. United StatesUnited States Court of Claims · 1982
- Grumman Aircraft Engineering Corp. v. Renegotiation BoardUnited States Tax Court · 1969
- Page-River-Curran v. Renegotiation BoardUnited States Tax Court · 1971