TRACE v. UNITED STATES

Docket Nos. 406-R, 547-R, 748-R.

25 T.C. 538 (1955)

C. H. TRACE, PETITIONER, v. UNITED STATES OF AMERICA, RESPONDENT.

United States Tax Court.

Filed December 16, 1955.


Attorney(s) appearing for the Case

C. H. Trace, pro se.

Harlan F. Leathers, Esq., for the respondent.


In these proceedings the petitioner contests determinations by the War Contracts Price Adjustment Board that he realized excessive profits in the calendar years 1943, 1944, and 1945.

These proceedings were once dismissed for lack of jurisdiction. 21 T.C. 303. After appeal of the decision of dismissal, the Congress extended the time for substitution of the United States as a party defendant and the petitioner having timely moved for...

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