AMERICAN PROPELLER CO. v. U.S.

No. 605.

300 U.S. 475 (1937)

AMERICAN PROPELLER & MANUFACTURING CO. v. UNITED STATES.

Supreme Court of United States.

Decided March 29, 1937.


Attorney(s) appearing for the Case

Messrs. J. Kemp Bartlett and Edgar Allan Poe, with whom Messrs. Paul F. Myers and John R. Yates were on the brief, for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Reed, Assistant Attorney General Morris, and Mr. Sewall Key were on the brief, for the United States.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

This is a proceeding brought in the Court of Claims by petitioner to recover a balance of $144,238.03 alleged to be due from the government under certain designated contracts. The government filed a general traverse, and a counterclaim for a deficiency income and excess-profits tax assessment in the sum of $191,403.77. The taxes were for the year 1918, and were assessed...

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