UNITED STATES v. FAILLA

No. 11395.

219 F.2d 212 (1955)

UNITED STATES of America v. Marian FAILLA, Individually, and The National Newark and Essex Banking Company of Newark and Marian Failla, as Co-Executors Under The Last Will and Testament of Anthony Failla, Deceased, Appellants.

United States Court of Appeals, Third Circuit.

Decided January 21, 1955.


Attorney(s) appearing for the Case

Robert R. Daly, Newark, N. J., for appellants.

James C. Pitney, Newark, N. J. (Raymond Del Tufo, Jr., U. S. Atty., District of New Jersey, Newark, N. J., on the brief), for appellee.

Before MARIS, McLAUGHLIN and KALODNER, Circuit Judges.


MARIS, Circuit Judge.

The question presented on this appeal is whether, in an action brought by the United States in the district court for the refund of excessive profits made on a government contract, the district court has jurisdiction to consider a defense that the tax credit allowed by the Government by reason of the return of the excessive profits has been incorrectly computed and should be larger in amount. The question arises from the following facts:

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