The Secretary of War made a unilateral determination that the petitioner had realized excessive profits of $1,400,000 from sales subject to renegotiation made during the fiscal period ended August 31, 1942. The issues for decision are:
(1) Whether the Renegotiation Act of 1942, as amended, is constitutional;
(2) Whether the Tax Court has jurisdiction to start with any larger amount representing renegotiable sales for the period in controversy than the amount...
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