Marie and Alex Manoogian Fund v. United States (Two Cases)

GOURLEY, District Judge.

In this renegotiation proceeding the appeals raise the validity of summary judgments entered by the District Court for excess profits. The question in each appeal is the same.

To resolve the issue, it must be known whether the Commissioner of Internal Revenue or the Tax Court is the administrative agency to determine whether the appellant is a charitable organization, absolved from renegotiation for excess profits.

The Renegotiation Act empowers the War Contracts Price Adjustment Board to determine and authorize the institution of action for excess profits, provides for…