GOLDBERG, Circuit Judge:
This case comes on appeal from the United States Tax Court. Miles Production Co., the appellant, challenges the tax court's determination of the validity of the Internal Revenue Service's ("IRS") notice of deficiency regarding Miles' underpayment of the Windfall Profit Tax.
The Windfall Profit Tax and the Net Income Limitation
Before discussing the appellant's claim, it is first necessary to examine the Windfall Profit...
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