French

Feeling himself aggrieved, Bert French, a resident of San Pedro, California, within the Ninth Judicial Circuit, has attempted to have this court review a renegotiation decision of the Tax Court holding that he had enjoyed excess profits upon government supplies to the navy for the year 1943. His points are (1) that the service for which he was paid is not covered by the Renegotiation Act, and (2) that he realized no excessive profits. We quote the renegotiation statute in part in the margin.

The respondent Board has presented a “Motion to Dismiss Petition for Review” claiming (1) that there is no appeal or review provided for the Tax Court’s renegotiation decisions and therefore this court has no jurisdiction in the premises, and (2) assuming that this court has jurisdiction it is not the court of proper venue for this proceeding. French resists the motion and takes the negative on both claims.

The United States Court of Appeals for the District of Columbia has decided the jurisdictional point contrary to respondent’s view. See United States Electrical Motors v. Jones, 1946, 80 U.S.App.D.C., 329 , 153 F.2d 134 , and Blanchard Machine Co. v. R.F.C., D.C. Cir., 1949, 177 F.2d 727…