United States v. California Eastern Line, Inc., 348 U.S. 351 (1955)

United States v. California Eastern Line, Inc.

No. 263

Argued February 10, 1955
Decided March 7, 1955
348 U.S. 351

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE DISTRICT OF COLUMBIA CIRCUIT

Syllabus

Under the Renegotiation Act of 1942 as amended, the Maritime Commission determined that a steamship company should repay $164,000 as "excessive profits." The company took the matter to the Tax Court under § 403(e)(1) of the Act, which authorizes that Court "to finally determine the amount, if any, of excessive profits," and provides that "such determination shall not be reviewed or redetermined by any court or agency." The Tax Court, without making any finding or determination as to profits, held that the only contract in the case was one between the company and a foreign government, and that the Commission had made no renegotiable contract within § 403(e)(1) of the Act.

Held: the decision of the Tax Court was reviewable by the Court of Appeals under 26 U.S.C. § 1141. Pp. 352-355.

(a) That 26 U.S.C. § 1141 was originally enacted primarily to authorize review of decisions on revenue matters does not render it inapplicable to decisions on other justiciable matters entrusted to the Tax Court by Congress. Pp. 353-354.

(b) Macauley v. Waterman S.S. Co., 327 U.S. 540, distinguished. Pp. 354-355.

(c) The decision of the Tax Court in this case is not the kind of determination that § 403(e)(1) of the Renegotiation Act makes final, and it is therefore subject to the normal type of review authorized by 26 U.S.C. § 1141. P. 355.

93 U.S.App.D.C. 289, 211 F.2d 635, reversed.