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.
The issues in the Tax Court, which has authority to hear these types...
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