WELLS MARINE, INC. v. RENEGOTIATION BOARD

Docket No. 1069-R.

54 T.C. 1189 (1970)

WELLS MARINE, INC. (DOING BUSINESS AS Z-D PRODUCTS), PETITIONER v. RENEGOTIATION BOARD, RESPONDENT.

United States Tax Court.

Filed June 3, 1970.


Attorney(s) appearing for the Case

Bruce I. Hochman and Harvey D. Tack, for the petitioner.

William D. Ruckelshaus, Harland F. Leathers, and Robert N. Ford, for the respondent.


DRENNEN, Judge:

Respondent filed a motion to dismiss the petition in this renegotiation case for lack of jurisdiction. The jurisdictional issue which we must decide involves the question whether the petitioner to this Court was timely filed.

FINDINGS OF FACT

Wells Marine, Inc. (doing business as Z-D Products), petitioner, is a California corporation. At the time it filed its petition herein, its principal office was located in Costa Mesa,...

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