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GRANNIS & SLOAN, INC. v. RENEGOTIATION BOARD

No. 8122.

285 F.2d 908 (1961)

GRANNIS & SLOAN, INC., and Contractors Machinery Company, Petitioners, v. RENEGOTIATION BOARD, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 12, 1961.

Attorney(s) appearing for the Case

Richard E. Thigpen, Charlotte, N. C. (Robert L. Hines and Richard E. Thigpen, Jr., Charlotte, N. C., on the brief), for petitioners.

Hubert H. Margolies, Atty., Dept. of Justice, Washington, D. C. (George Cochran Doub, Asst. Atty. Gen., and John G. Laughlin, Atty., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before HAYNSWORTH and BOREMAN, Circuit Judges, and LEWIS, District Judge.

HAYNSWORTH, Circuit Judge.

By this proceeding a contractor seeks review of a determination of the Tax Court that it realized $75,000 of excess profits from renegotiable business in its fiscal year ending December 31, 1952. We must dismiss the petition for lack of jurisdiction.

By § 403(e) (1) of the Renegotiation Act of 1942,1 Congress expressly provided that the Tax Court of the United States should "have exclusive jurisdiction...

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