Page:United States Statutes at Large Volume 85.djvu/128

 98

PUBLIC LAW 92-41-JULY 1, 1971

[85 STAT.

SEC. 3. JURISDICTION OF RENEGOTIATION CASES. 65 Stat. 21.

76 Stat. 134. 50 USC app. 1218a.

Supra.

(a) Section 108 of the Renegotiation Act of 1951, as amended (50 TJ.S.C. App., sec. 1218), is amended— (1) by striking out in the first sentence thereof "The Tax Court of the United States" and inserting in lieu thereof "the Court of Claims"; (2) by striking out the following sentence: "For the purposes of this section the court shall have the same powers and duties, insofar as applicable in respect of the contractor, the subcontractor, the Board, and the Secretary, and in respect of the attendance of witnesses and the production of papers, notice of hearings, h e a r i n g before divisions, review by the Tax Court of decisions of divisions, stenographic reporting, and reports of proceedings, as such court has under sections 1110, 1111, 1113, 1114, 1115(a), 1116, 1117(a), 1118, 1120, and 1121 of the Internal Revenue Code in the case of a proceeding to redetermine a deficiency."; and (3) by striking out each place it appears therein "Tax Court" and inserting in lieu thereof "Court of Claims". (j^) Section 108A of such Act is amended to read as follows: ^ ''

"SEC. 108A. REVIEW OF COURT OF CLAIMS DECISIONS.

"The decisions of the Court of Claims under section 108 shall be subject to review by the Supreme Court upon certiorari in the manner 62 Stat. 928. provided in section 1255 of title 28 of the United States Code for the review of other cases in the Court of Claims." sou^scapp.' (c) Section 114(5) of such Act is amended by striking out "Tax 1224. Court," and inserting in lieu thereof "Court of Claims, the United States Tax Court,". (d) Sections 103(f), 103(i), 105(a), 105(b), and 106(a)(6) of such 65 Stat. 8,12, \ c t are amended by striking out "The Tax Court of the United States" 50 USC app. or "the Tax Court" each place it appears therein and inserting in lieu 1213.1215, 1216. thereof "the Court of Claims". Effective date. (g^ 'pj^g amendments made by this section shall apply with respect to any case in which the time for filing a petition under section 108 of the Renegotiation Act of 1951 for a redetermination of an order of the Renegotiation Board determining an amount of excessive profits expires on or after the date of enactment of this Act. Any petition for a redetermination of an order of the Renegotiation Board which is filed with the United States Tax Court on or after the date of enactment of this Act and before the ninetieth day after such date of enactment shall be deemed to be filed with the Court of Claims and shall be transferred from the United States Tax Court to the Court of Claims within thirty days after the day it is so filed. Except as determined by the Chief Judge of the United States Tax Court as described hereinbelow, 50 USC a * ^^^ cases arising under the Renegotiation Act of 1951 which are pend1211 note. ' ing in the United State Tax Court on the date of enactment of this Act shall be transferred within thirty days after such date from the United States Tax Court to the Court of Claims. In any such case in which the Chief Judge of the United States Tax Court finds and determines that proceedings have progressed to the point that the case can be more expeditiously decided by the United States Tax Court than the Court of Claims, the Chief Judge by order entered within thirty days after the date of enactment of this Act shall direct that such Savings procase be retained by the United States Tax Court. The applicable v^si°"' provisions of the Renegotiation Act of 1951 as in effect prior to the amendments made by this section shall be applied with respect to any

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