Private Law 84–208

That jurisdiction is hereby conferred upon the Tax Court of the United States to finally determine the amount, if any, of excessive profits received or accrued by the Highway Construction Company of Ohio, Incorporated, in an amount either less than, equal to, or greater than that determined by the War Department Price Adjustment Board for the calendar year

65 Stat. 7.

50 USC app. 1211 note.

1942, under the applicable provisions of the Renegotiation Act, as amended: Provided, That in making such determination of the excessive profits of the Highway Construction Company, the Tax Court of the United States may take into consideration the affiliation of that company with any other company, but the findings of such court shall be limited to determining only the amount, if any, of the excessive profits of the Highway Construction Company and such court shall have no authority under this Act to determine the amount, if any, of the excessive profits of any company affiliated with such Highway Construction Company: Provided further, That the Tax Court shall have jurisdiction to determine the excessive profits of the Highway Construction Company under this Act only if such company files a petition with such court for redetermination within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the date of enactment of this Act.