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UNITED STATES v. NORTHWEST AUTOMATIC PRODUCTS CORP.

No. 13029.

241 F.2d 439 (1956)

UNITED STATES of America, Petitioner, v. NORTHWEST AUTOMATIC PRODUCTS CORPORATION, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided December 13, 1956.

Attorney(s) appearing for the Case

Mr. Melvin Richter, Attorney, Department of Justice, with whom Mr. Leo A. Rover, U. S. Atty. at time the brief was filed, was on the brief, for petitioner.

Mr. Benedict S. Deinard, Minneapolis, Minn., of the bar of the Supreme Court of Minnesota, pro hac vice, by special leave of Court, with whom Mr. Ellis Lyons, Washington, D. C., was on the brief, for respondent.

Before PRETTYMAN, FAHY and WASHINGTON, Circuit Judges.

PER CURIAM.

This is a petition to review a decision of the Tax Court of the United States in a renegotiation case. That court held renegotiation barred because not timely commenced. The United States petitioned for review.

Several sections of the statute constitute the premise for the controversy. They are set forth in the margin.1 In essence they are that (1), when the War Contracts Price Adjustment Board is of opinion that the...

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