Vaughn MacHinery Company v. Renegotiation Board

Following a unilateral determination of the Renegotiation Board that the petitioner received excess profits in the amount of $200,000.00 for the taxable year 1952, petitioner sought a redeter-mination thereof by the Tax Court of the United States. Section 1218, Title 50, U.S.C.A.Appendix. The Tax Court made a redetermination in the same amount. Petitioner seeks a review of the decision of the Tax Court. Section 1218a, Title 50, U.S.C.A.Appendix.

Petitioner concedes that under the statutes above referred to, the amount of such excess profits as determined by the Tax Court is not reviewable. Our…