Psaty & Fuhrman, Inc. v. Stimson, Secretary of War

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.

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.The petition must, therefore, he Dismissed.

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. 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 .