WOLFF v. MACAULEY

Docket No. 498-R.

8 T.C. 146 (1947)

GEORGE M. WOLFF AND TRUMAN E. PHILLIPS, CO-PARTNERS DOING BUSINESS UNDER THE FIRM NAME OF WOLFF AND PHILLIPS, PETITIONERS, v. EDWARD MACAULEY, ACTING CHAIRMAN, UNITED STATES MARITIME COMMISSION, RESPONDENT.

United States Tax Court.

Promulgated January 27, 1947.


Attorney(s) appearing for the Case

Donald O. Lincoln, Esq., for the petitioners.

Harland F. Leathers, Esq., for the respondent.


OPINION.

ARUNDELL, Judge:

The respondent has moved that this proceeding be dismissed for lack of jurisdiction under section 403 (e) (2) of the Renegotiation Act, as amended.

On March 12, 1946, respondent determined that the amount of excessive profits of the petitioners for the calendar year 1942 under their renegotiable contracts was $60,000, and notice of his determination was sent to the petitioners on that date. On June 7, 1946, petitioners...

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