OPINION.
MURDOCK, Judge:
The Commissioner has determined that the petitioner owes $2,692.05 of excess profits on a Navy contract under section 3 of chapter 95 of the Act of March 27, 1934, the Vinson Act, as amended, 48 Stat. 503, 505. The jurisdiction of this Court arises by reason of provisions in the Vinson Act making all provisions of law
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