These consolidated proceedings involve a determination of the respondent, pursuant to the Renegotiation Act of 1943, that petitioner Philip Machine Shop, a partnership composed of P. Reynold Hoffman and his sister, Bertha S. Hoffman, realized excessive profits for the years 1944 and 1945 in the amounts of $80,000 and $60,000, respectively.
The sole issue to be decided is whether petitioner was "under the control of or controlling or under common control" during the...
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