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. The statutory notice of this determination, dated March 30, 1945, was mailed to and received by petitioner. The present proceeding is brought to determine the correctness...
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