Hermetic Seal Products Company, P. R. v. United States

WOODBURY, Chief Judge.

In this case, 1 Cir., 307 F.2d 809, we stayed judgment until final determination by the Tax Court of the United States of the question whether the Renegotiation Act of 1951, 65 Stat. 7, 50 U.S.C.Appendix § 1211 et seq. applied to income derived from contracts performed in Puerto Rico by a Puerto Rican corporation. On this petition counsel for the United States calls our attention to the fact that the appellant filed no bond in the Tax Court and that § 108 of the Act, as amended, 70 Stat. 791, 50 U.S.C.Appendix § 1218, provides that the filing of a petition in the Tax…