Shinn Engineering, Inc. v. United States

*712Plaintiff, Shinn Engineering, Inc. ("Shinn”), seeks de novo review of Renegotiation Board findings of excessive profits for 1967 and 1968.1 See Renegotiation Act of 1951, 50 U.S.C. App. §§1211-1233 (1976). The administrative determination was that Shinn made excessive profits of $150,000 in 1967 and $350,000 in 1968. Trial Judge Harkins, finding defendant had failed to meet its burden of proof, concluded that the company’s renegotiable profits were not shown to be excessive and recommended a clearance for both years. Defendant seeks from us excessive profit determinations of some $407,000 in…