U. S. ELECTRICAL MOTORS v. JONES

No. 9051.

153 F.2d 134 (1946)

U. S. ELECTRICAL MOTORS, Inc., v. JONES et al.

United States Court of Appeals, District of Columbia.

Decided January 21, 1946.


Attorney(s) appearing for the Case

Mr. Robert A. Littleton, of Washington, D. C., with whom Mr. Frank H. Elmore, Jr., of Washington, D. C., was on the brief, for petitioner.

Mr. Walker W. Lowry, Attorney, Department of Justice, of Washington, D. C., pro hac vice, by special leave of Court, with whom Mr. Enoch E. Ellison, Attorney, Department of Justice, of Washington, D. C., was on the brief, for respondents.

Before GRONER, C. J., and WILBUR K. MILLER and PRETTYMAN, JJ.


PRETTYMAN, Associate Justice.

Petitioner on review filed a petition with The Tax Court of the United States for a redetermination of excessive profits as determined by the Price Adjustment Board of the Reconstruction Finance Corporation. The pertinent statute provided:1 "* * * any such contractor or subcontractor aggrieved by a determination of the Secretary made on or after the date of the enactment of the Revenue Act of 1943, with respect...

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