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MAGUIRE INDUSTRIES, INCORPORATED v. SECRETARY OF WAR

Docket No. 225-R.

12 T.C. 75 (1949)

MAGUIRE INDUSTRIES, INCORPORATED, PETITIONER, v. SECRETARY OF WAR, RESPONDENT.

United States Tax Court.

Promulgated January 27, 1949.

Attorney(s) appearing for the Case

Eugene Daniel Powers, Esq., Henry Epstein, Esq., and James Grossman, Esq., for the petitioner.

Julian R. Wilheim, Esq., and J. F. Wolf, Esq., for the respondent.

Petitioner, by this proceeding, seeks a redetermination of an order of the Secretary of War that $750,000 of the profits realized by petitioner during the period from May 1, 1942, to October 31, 1942, on its war contracts was excessive.

The issues presented are as to the scope of our jurisdiction and as to the extent of petitioner's excessive profits, respondent having issued the order above referred to as supplemental to a bilateral agreement

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