Jacob Lichter, Individually and as Partners D/B/A Southern Fireproofing Co. v. United States of America and Secretary of the Army

After this case was heard by our court it remained undecided until now because of the pendency of United States v. California Eastern Line, Inc., 348 U.S. 351, 75 S.Ct. 419, which we anticipated would clarify the scope of our jurisdiction to review decisions of the Tax Court of the United States in renegotiation cases. The Supreme Court has now held in the above case that a decision of the Tax Court that a particular contract was not renegotiable is not within the exclusive jurisdiction of the Tax Court “by order, to finally determine the amount, if any, of such excessive profits”, which…