Dowell v. Forrestal
United States Tax Court
Petitioner asks a redetermination of an order of the Secretary of the Navy that he realized excessive profits under war contracts during the fiscal year 1942. Held: (1) Petitioner was a subcontractor within the meaning of section 403 (a) (5) (ii) of the Renegotiation Act of 1942 as amended, and subject to renegotiation.
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Petitioner asks a redetermination of an order of the Secretary of the Navy that he realized excessive profits under war contracts during the fiscal year 1942. Held: (1) Petitioner was a subcontractor within the meaning of section 403 (a) (5) (ii) of the Renegotiation Act of 1942 as amended, and subject to renegotiation. (2) This Court therefore lacks jurisdiction to review the order of the Secretary of the Navy under section 403 (e) (2) of the Renegotiation Act of 1943, and the proceeding is dismissed. (3) Petitioner's motion to dismiss his petition with respect to the fiscal year 1943 is…
1Opinion of the Court
OPINION.
Leech, Judge:
The first question presented relates to our jurisdiction to entertain this petition. The respondent contends that petitioner is a subcontractor within the meaning of section 403 (a) (5) (ii) of the Renegotiation Act of 1942 as amended,1 and, since the appeal is from a determination of the Secretary of the Navy, we lack jurisdiction under section 403 (e) (2) of the Renegotiation Act of 1943.2 Iverson & Laux, 6 T. C. 247. Whether petitioner is authorized to petition this Court for a review of such a determination depends upon whether or not he is within the class excepted…
2Cases cited5 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- United States v. SilkSupreme Court of the United States · 1947
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Wolff & Phillips v. MacauleyUnited States Tax Court · 1947
- Iverson & Laux, Inc. v. ForrestalUnited States Tax Court · 1946
3Cited by19 opinions
- Kershner v. CommissionerUnited States Tax Court · 1950
- Ellison v. CommissionerUnited States Tax Court · 1970
- James v. CommissionerUnited States Tax Court · 1956
- Harris v. CommissionerUnited States Tax Court · 1954
- Golbert v. Renegotiation BoardUnited States Tax Court · 1957
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