R. G. Le Tourneau, Inc. v. Administrator of General Services
United States Tax Court
Petitioner's excessive profits for years 1942, 1943, and 1944 were settled by bilateral agreements. Subsequently petitioner filed claims for renegotiation rebates for such years which were allowed by respondent in amounts less than claimed. The petition alleges error by respondent in such action, and asks that this Court redetermine the excessive profits of and net renegotiation rebates due to the petitioner.
Read the full summary
Petitioner's excessive profits for years 1942, 1943, and 1944 were settled by bilateral agreements. Subsequently petitioner filed claims for renegotiation rebates for such years which were allowed by respondent in amounts less than claimed. The petition alleges error by respondent in such action, and asks that this Court redetermine the excessive profits of and net renegotiation rebates due to the petitioner. Held, on respondent's motion to dismiss that this Court has no jurisdiction of the action.
1Opinion of the Court
OPINION.
Kern, Judge:
This case is before ns on respondent’s motion to dismiss this proceeding for lack of jurisdiction.
The petition is predicated on notices from respondent determining net renegotiation rebates for 1942, 1943, and 1944, and asks that we “redetermine the excessive profits of and Net Renegotiation Rebates due the petitioner” for 1942, 1943, and 1944. Petitioner’s excessive profits for these years were settled by duly executed bilateral agreements between petitioner and the Government, and we do not understand petitioner to be seeking any redetermination of the amounts there…
2Cases cited5 opinions
- Rosner v. War Contracts Price Adjustment BoardUnited States Tax Court · 1951
- Greaves v. War Contracts Price Adjustment BoardUnited States Tax Court · 1948
- Maguire Indus. v. Secretary of WarUnited States Tax Court · 1949
- National Builders, Inc. v. Secretary of WarUnited States Tax Court · 1951
- Maguire Industries, Inc. v. Secretary of WarCourt of Appeals for the D.C. Circuit · 1950
3Cited by4 opinions
- R. G. Le Tourneau, Inc. v. Administrator of General ServicesUnited States Tax Court · 1958
- Airco, Inc. v. United StatesUnited States Court of Claims · 1977
- R. G. Le Tourneau, Inc. v. Administrator of General ServicesUnited States Tax Court · 1958
- R. G. Le Tourneau, Inc. v. Administrator of General ServicesUnited States Tax Court · 1954