An Act to extend the Renegotiation Act of 1951, and for other purposes
PL 87-520 (H.R.12061), enacted 07/03/1962

134 
PUBLIC LAW 87-520-JULY 3, 1962 
[76 STAT. 
July 3, 1962 
[H. R. 12061] 
Public Law 87-520 
AN ACT 
To extend the Renegotiation Act of 1951, and for other purposes. 
Renegotiation 
Act of 1951, exten-
sion. 
73 Stat. 210. 
70 Stat. 791. 
62 Stat. 928. 
65 Stat. 21. 
50 USCapp. 1218. 
Supra. 
50 u s e app. 
1215. 
Effective date. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress osseTnbled, That section 102(c) 
(1) of the Renegotiation Act of 1951, as amended (50 U.S.C. App. 
1212(c) (1)), is amended by striking out "June 30, 1962" and inserting 
in lieu thereof "June 30, 1964''. 
SEC. 2. (a) Section 108A of the Renegotiation Act of 1951, as 
amended (50 U.S.C, App., sec. 1218a), is amended to read as follows: 
"SEC. 108A. REVIEW OF TAX COURT DECISIONS IN RENEGOTIATION 
CASES. 
"(a) JURISDICTION .^Except as provided in section 1254 of title 28 
of the United States Code, the United States Courts of Appeals shall 
have exclusive jurisdiction to review decisions by the Tax Court of 
the United States under section 108 of this Act in the same manner and 
to the same extent as decisions of the district courts in civil actions 
tried without a jury, except as otherwise provided in this section. 
In no case shall the question of the existence of excessive profits, or 
the extent thereof, be reviewed, and findings of fact by the Tax Court 
shall be conclusive unless such findings are arbitrary or capricious. 
The judgment of any such court shall be final except that it shall be 
subject to review, under the limitations herein provided for, by the 
Supreme Court of the United States upon certiorari, in the manner 
provided in section 1254 of title 28 of the United States Code. 
"(b) POWERS.—Upon such review, such courts shall have only the 
power to affirm the decision of the Tax Court or to reverse such 
decision on questions of law and remand the case for such further 
action as justice may require, except that such court shall not reverse 
and remand the case for error of law which is immaterial to the 
decision of the Tax Court. 
"(c) 
VENUE OF APPEALS FROM TAX COURT DECISIONS IN RENEGO-
TIATION CASES.—A decision of the Tax Court of the United States 
under section 108 of this Act may, to the extent subject to review, be 
reviewed by— 
"(1) the United States Court of Appeals for the circuit in 
which is located the office to which the contractor or subcontractor 
made his Federal income tax return for the taxable year which 
corresponds to the fiscal year with respect to which such decision 
of the Tax Court was made, or if no such return was made for 
such taxable year, then by the United States Court of Appeals 
for the District of Columbia, or 
"(2) any United States Court of Appeals designated by the 
Attorney General and the contractor or subcontractor by stipu-
lation in writing." 
(b) The second sentence of section 108 of such Act is amended to 
read as follows: "Upon such filing, such court shall have exclusive 
jurisdiction, by order, to determine the amount, if any, of such exces-
sive profits received or accrued by the contractor or subcontractor, 
and such determination shall not be reviewed or redetermined by any 
court or agency except as provided in section 108A." 
(c) Section 105(b) (2) of such Act is amended by striking out the 
last sentence thereof. 
(d) The amendments made by this section shall applj^ only with 
respect to cases in which the petition for redetermination is filed 
with the Tax Court of the United States after the date of the enact-
ment of this Act. 
Approved July 3, 1962.