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ALBERT AND J. M. ANDERSON MFG. CO. v. UNITED STATES

No. 135-53.

145 F.Supp. 195 (1956)

ALBERT AND J. M. ANDERSON MANUFACTURING COMPANY v. The UNITED STATES.

United States Court of Claims.

October 2, 1956.

Attorney(s) appearing for the Case

Allen H. Gardner, Washington, D. C., for plaintiff. Morris, Pearce, Gardner & Pratt, Washington, D. C., were on the brief.

Philip R. Miller, Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LITTLETON, Judge.

This is a case growing out of the renegotiation of a war contract and the tax adjustments necessary under the statutes in connection with the excessive profits first determined and collected by the Secretary of War and later reduced on appeal by the United States Tax Court.

The plaintiff seeks to recover $104,400 representing an alleged overpayment of excess profits taxes for the calendar year 1942 (with interest on the amount of $116,000...

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