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U.S. ELECTRICAL MOTORS, INC. v. JONES

Docket No. 75-R.

7 T.C. 525 (1946)

U.S. ELECTRICAL MOTORS, INC., PETITIONER, v. JESSE H. JONES ET AL., RESPONDENTS.

United States Tax Court.

Promulgated August 9, 1946.

Attorney(s) appearing for the Case

Robert A. Littleton, Esq., for the petitioner.

William V. Crosswhite, Esq., for the respondents.

Petitioner filed its petition with the Tax Court on October 2, 1944, for a redetermination of respondents' determination of excessive profits under certain contracts for the period April 28, 1942, to December 31, 1942. Respondents filed a motion on November 16, 1944, to dismiss for lack of jurisdiction. On February 28, 1945, the Court dismissed the petition for lack of jurisdiction. Appeal was taken to the United States Court of Appeals for the District of Columbia. On January...

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