United States Tax Court August 19, 1946, Docket No. 227-R (Calorizing Co. v. Stimson)

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United States · · · 19-08-1946

lead-opinion

OPINION.

Turner, Judge-.

The Secretary of War made a unilateral determination that $100,000 of the profits realized by the petitioner from its renegotiable business during its fiscal year ended April 30, 1943, constituted excessive profits within the meaning of the Renegotiation Act.

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