PSATY & FUHRMAN, INC.,
v.
STIMSON, SECRETARY OF WAR, ET AL.
PER CURIAM.
Petitioner, on March 16, 1942, entered into a contract with the Government for the construction of a hospital. The Secretary of War renegotiated the contract on a completed contract basis and, on February 7, 1944, made a unilateral determination that petitioner had excessive profits of $700,000. Petitioner applied to the Tax Court for a determination that the renegotiation of its contract must be upon a fiscal (which in this case was calendar) year basis. The Tax Court supported the Secretary.
It is now settled that a question such as the one here before us, being neither constitutional nor jurisdictional, is one which the Tax Court under the statute, 50 U.S.C. A.Appendix § 1191, has exclusive and final jurisdiction to determine.1.The petition must, therefore, he
Dismissed.
. Lichtor v. United States, 1948, 334 U.S. 742, 68 S.Ct. 1294, 92 L.Ed. 1694; Aircraft & Diesel Equipment Corp. v. Hirsch, 1947, 331 U.S. 752, 67 S.Ct. 1493, 91 L.Ed. 1796; Macauley v. Waterman S. S. Corp., 1946, 327 U.S. 540, 66 S.Ct. 712, 90 L.Ed. 839; Ring Const. Corporation v. Secretary of War of U. S., 1949, 85 U.S.App.D.C. 386, 178 F. 2d 714, certiorari denied, 1950, 339 U.S. 943, 70 S. Ct. 796; Eastern Machinery Company v. Under Secretary of War, 1950, 86 U.S. App.D.C. —, 182 F. 2d 99; Blanchard Mach. Co. v. Reconstruction Finance Corp., 1949, 85 U.S.App.D.C. 361, 177 F. 2d 727, certiorari denied, 1950, 339 U.S, 912, 70 S.Ct. 571; U. S. Electrical Motors v. Jones, 1946, 80 U.S.App.D.C. 329, 153 F. 2d 134.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
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United States v. Cal. E. Line, Inc., 348 U.S. 351 (U.S. 1955)
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Brooks v. Laws, 208 F.2d 18 (D.C. Cir. 1953)
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Mason & Hanger-Silas Mason Co., Inc. v. The United States, 518 F.2d 1341 (Ct. Cl. 1975)
Previewing 3 of 9 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Lichter v. United States, 334 U.S. 742 (U.S. 1948)
- Aircraft & Diesel Equip. Corp. v. Hirsch, 331 U.S. 752 (U.S. 1947)
- MacAuley v. Waterman S.S. Corp., 327 U.S. 540 (U.S. 1946)
- U. S. Elec. Motors, Inc. v. Jones, 153 F.2d 134 (D.C. Cir. 1946)
- Ring Constr. Corp. v. Secretary of War, 339 U.S. 943 (U.S. 1950)
- Mathey v. Commissioner of Internal Revenue, 339 U.S. 943 (U.S. 1950)
- Blanchard Mach. Co. v. Reconstr. Fin. Corp. Price Adjustment Bd., 177 F.2d 727 (D.C. Cir. 1949)
- Ring Const. Corp. v. Secretary of War of United States, 178 F.2d 714 (D.C. Cir. 1949)
- E. Mach. Co. v. Under Secretary of War, 182 F.2d 99 (D.C. Cir. 1950)
- Blanchard Mach. Co. v. Reconstr. Fin. Corp. Price Adjustment Bd., 339 U.S. 912 (U.S. 1950)