MAGUIRE INDUSTRIES v. SECRETARY OF WAR

No. 10292.

185 F.2d 434 (1950)

MAGUIRE INDUSTRIES, Inc. v. SECRETARY OF WAR.

United States Court of Appeals District of Columbia Circuit.

Decided November 2, 1950.


Attorney(s) appearing for the Case

Mr. Henry Epstein, of the Bar of the Court of Appeals of New York, New York City, pro hac vice, by special leave of Court, with whom Mr. Eugene Daniel Powers, New York City, was on the brief, for petitioner.

Mr. Marvin E. Frankel, Attorney, Department of Justice, of the Bar of the Court of Appeals of New York, Washington, D. C., pro hac vice, by special leave of Court, with whom Assistant Attorney General H. G. Morison and Messrs. Newell A. Clapp, Paul A. Sweeney, and Julian R. Wilheim, Attorneys, Department of Justice, Washington, D. C., were on the brief, for respondent.

Before EDGERTON, CLARK, and KIMBROUGH STONE, Circuit Judges.


EDGERTON, Circuit Judge.

Petitioner Maguire Industries, Inc., formerly Auto-Ordnance Corporation, maker of the Thompson sub-machine gun or Tommy gun, asks review of the Tax Court's dismissal, for lack of jurisdiction, of a petition for redetermination of petitioner's excessive profits from war contracts with the United States.

On August 7, 1942 petitioner agreed with the Secretary of War to return to the government $6,000,000 of profits "realized, or likely...

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