AIRCRAFT & DIESEL EQUIPMENT CORPORATION v. STIMSON

Docket No. 177 R.

5 T.C. 362 (1945)

AIRCRAFT & DIESEL EQUIPMENT CORPORATION, A CORPORATION, PETITIONER, v. HENRY L. STIMSON, SECRETARY OF WAR, AND ROBERT P. PATTERSON, UNDER SECRETARY OF WAR, RESPONDENTS.

United States Tax Court.

Promulgated June 30, 1945.


Attorney(s) appearing for the Case

Francis Hill, Esq., for the petitioner.

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


OPINION.

MURDOCK, Judge:

The respondents have moved to dismiss this proceeding for lack of jurisdiction on the ground that it is not based upon a notice of a final order of the War Contracts Price Adjustment Board, but, instead, is based upon a preliminary order of a delegatee of the Board, which had not become the final order of the Board and as to which the Board had issued no statutory notice, which notice is necessary to the jurisdiction of this...

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