GRUBB, District Judge.
This is an action originally brought to recover under the Renegotiation Act $70,000.00 based upon the finding of the Under Secretary of War by his unilateral determination and order dated May 31, 1944. A stipulation was entered into on October 6, 1947, by the terms of which the defendants were to furnish surety bond for the payment of such sums as might be determined by the Tax Court. In said stipulation Item No. III provided:
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