The Boeing Company, Formerly Boeing Airplane Company v. The Renegotiation Board of the United States of America

DUNIWAY, Circuit Judge:

This case arises under the Renegotiation Act of 1951, 50 U.S.C., App. § 1211, ff. Involved is the amount of excess profits received by the petitioner during the calendar year 1952. The Tax Court determined that petitioner had received excess profits in the sum of $13,000,000. Jurisdiction of the Tax Court is conferred by section 108 of the Renegotiation Act, 50 U.S.C., App. § 1218. Petitioner says that we have jurisdiction under section 7482 of the Internal Revenue Code of 1954, 26 U.S.C. § 7482. The Renegotiation Board asks us to dismiss for want of jurisdiction. We…