GRANT v. WAR CONTRACTS PRICE ADJUSTMENT BOARD

Docket No. 136 R.

4 T.C. 1167 (1945)

R. M. GRANT, D. B. A. R. M. GRANT TOOL SUPPLY CO., PETITIONER, v. WAR CONTRACTS PRICE ADJUSTMENT BOARD, RESPONDENT.

United States Tax Court.

Promulgated April 20, 1945.


Attorney(s) appearing for the Case

F. G. Awalt, Esq., and Henry L. Shepherd, Esq., for the petitioner.

William V. Crosswhite, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

A representative of the Under Secretary of the Navy made a determination that the profits of this petitioner for the calendar year 1942 under contracts subject to renegotiation were excessive in a certain amount. The petitioner instituted this proceeding for the purpose of contesting that determination. The respondent has moved to dismiss for lack of jurisdiction on the ground that...

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