Aircraft & Diesel Equip. Corp. v. Hirsch

In Aircraft & Diesel Equip. Corp. v. Hirsch, 331 U.S. 752, 67 S.Ct. 1493, 91 L.Ed. 1796 (1947), the appellant, a subcontractor on production of war equipment, brought an action in the Federal District Court for a judgment declaring the Renegotiation Act unconstitutional. The complaint also questioned the coverage of the Act as applied to the plaintiff. At the time this action was brought, proceedings for a redetermination of the plaintiff's excessive profits were pending in the Tax Court. The complaint attempted to show jurisdiction in the District Court by alleging the inadequacy of all other remedies available to the plaintiff. The Government contended that the suit was premature, since the Tax Court proceedings had not been completed, and that, therefore, the appellant had not exhausted its administrative remedies. The Supreme Court in that opinion said, 331 U.S. at page 767, 67 S.Ct. at page 1500: