The decision of the Tax Court, holding (1) the provisions of the Renegotiation Act of 1951, as amended (50 *291U.S.C. App. § 1211 et seq.) to be applicable to excessive profits realized under a Capehart Act housing contract (42 U.S.C §§ 1594-1594k; 12 U.S.C. §§ 1748-1748h-3) and (2) such application to be constitutional, is affirmed on the opinion of Judge Mulroney, reported at 51 T.C. No. 89 (March 4, 1969).