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RUSHLIGHT v. UNITED STATES

No. 15909.

259 F.2d 658 (1958)

W. A. RUSHLIGHT; Raymond G. Rushlight; Betty Rushlight, and J. M. Sax, a Copartnership, Doing Business as W. A. Rushlight Company, Appellants, v. UNITED STATES of America, Appellee. UNITED STATES of America, Appellant, v. W. A. RUSHLIGHT; Raymond G. Rushlight; Betty Rushlight, and J. M. Sax, a Copartnership, Doing Business as W. A. Rushlight Company, Appellees.

United States Court of Appeals Ninth Circuit.

Suggestion for Rehearing Denied November 12, 1958.

Attorney(s) appearing for the Case

Hutchinson, Schwab & Burdick, Denton G. Burdick, Jr., Portland, Or., for appellants.

George Cochran Doub, Asst. Atty. Gen., James H. Prentice, Morton Hollander, Attys., Dept. of Justice, Washington D. C., C. E. Luckey, U. S. Atty., Victor E. Harr, Asst. U. S. Atty., Portland, Or., for appellee.

Before CHAMBERS, BARNES and HAMLEY, Circuit Judges.

Suggestion for Rehearing En Banc Denied November 12, 1958.

PER CURIAM.

The Rushlight partnership made a substantial profit on its war contracts for the year 1942. The Secretary of War on December 18, 1945, acting under the provisions of the Renegotiation Act,1 unilaterally determined the partnership to have made excessive profits for the year 1942 in the amount of $80,000. Upon taxpayer's petition for redetermination filed with...

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