OPINION.
ARUNDELL, Judge:
The respondent has moved that this proceeding be dismissed for lack of jurisdiction under section 403 (e) (2) of the Renegotiation Act, as amended.
On March 12, 1946, respondent determined that the amount of excessive profits of the petitioners for the calendar year 1942 under their renegotiable contracts was $60,000, and notice of his determination was sent to the petitioners on that date. On June 7, 1946, petitioners...
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