The Boeing Company, Formerly Boeing Airplane Company v. The Renegotiation Board of the United States of America

This case arises under the Renegotiation Act of 1951, 50 U.S.C., App. § 1211, ff. Involved is the amount of excess profits received by the petitioner during the calendar year 1952. The Tax Court determined that petitioner had received excess profits in the sum of $13,000,000. Jurisdiction of the Tax Court is conferred by section 108 of the Renegotiation Act, 50 U.S.C., App. § 1218. Petitioner says that we have jurisdiction under section 7482 of the Internal Revenue Code of 1954, 26 U.S.C. § 7482 . The Renegotiation Board asks us to dismiss for want of jurisdiction. We conclude that the Board’s position is correct and that this proceeding must be dismissed.

Section 108 of the Renegotiation Act (50 U.S.C., App. § 1218) provides in part as follows:

The history of the judicial interpretation of the language emphasized is reviewed in an opinion by Judge (now Mr. Justice) Stewart in Ebco Mfg. Co. v. Secretary of Commerce, 6 Cir., 1955, 221 F.2d 902 , and we do not repeat that review here. We agree with the views there expressed, that the Supreme Court in United States v. California Eastern Line, Inc., 1955, 348 U.S. 351 , 75 S.Ct. 419 , 99 L.Ed. 383 , approved the construction given…