PER CURIAM.
Petitioner, on March 16, 1942, entered into a contract with the Government for the construction of a hospital. The Secretary of War renegotiated the contract on a completed contract basis and, on February 7, 1944, made a unilateral determination that petitioner had excessive profits of $700,000. Petitioner applied to the Tax Court for a determination that the renegotiation of its contract must be upon a fiscal (which in this case was calendar) year basis. The Tax Court supported the Secretary.
It is now settled that a question such as the one here before us, being neither constitutional nor jurisdictional, is one which the Tax Court under the statute, 50 U.S.C.A.Appendix § 1191, has exclusive and final jurisdiction to determine. The petition must, therefore, be
Lichter v. United States, 1948, 334 U.S. 742, 68 S.Ct. 1294, 92 L.Ed. 1694; Aircraft Diesel Equipment Corp. v. Hirsch, 1947, 331 U.S. 752, 67 S.Ct. 1493, 91 L.Ed. 1796; Macauley v. Waterman S.S. Corp., 1946, 327 U.S. 540, 66 S.Ct. 712, 90 L.Ed. 839; Ring Const. Corporation v. Secretary of War of U.S., 1949, 85 U.S.App.D.C. 386, 178 F.2d 714, certiorari denied, 1950, 339 U.S. 943, 70 S. Ct. 796; Eastern Machinery Company v. Under Secretary of War, 1950, 86 U.S. App.D.C. ___, 182 F.2d 99; Blanchard Mach. Co. v. Reconstruction Finance Corp., 1949, 85 U.S.App.D.C. 361, 177 F.2d 727, certiorari denied, 1950, 339 U.S. 912, 70 S.Ct. 571; U.S. Electrical Motors v. Jones, 1946, 80 U.S.App.D.C. 329, 153 F.2d 134.
Dismissed.