Court of Appeals for the Eighth Circuit August 28, 1967, 18683_1 (Metallurgical, Inc. v. The Renegotiation Board)

FLOYD R. GIBSON, Circuit Judge.

Petitioner, Metallurgical, Inc., seeks review under § 7482 Internal Revenue Code. 26 U.S.C. § 7482(a), of a decision of the Tax Court determining excessive profits of $110,000.00 against the petitioner on renegotiable business for petitioner’s 1954 fiscal year. Petitioner is a Minnesota corporation engaged in the business of heat treating of metals.