Proposed Amendment to the Renegotiation Act of 1951: A Legal Review of Tax Court Decisions, 1962-06-21

Item — Box: 3, Folder: 22

Identifier: CAC_CC_31_6_3_22_0004

Staff Only

The United States Senate received an amendment to the Renegotiations Act from the Aerial Space Industries Association, which addresses the lack of recourse for legal questions in renegotiation cases. The proposed amendment would allow for limited review by Courts of Appeal of Tax Court decisions in renegotiation cases, specifically focusing on legal questions. The Court of Appeals would have limited authority to reverse and remand cases, and would not be able to substitute its judgment for that of the Tax Court regarding excessive profits. The amendment is intended to provide a legal remedy for questions of law that arise in renegotiation cases.

Dates

1962-06-21

Language of Materials

English

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