WELLS MARINE, INC. v. UNITED STATES

Nos. 577-71, 135-72.

675 F.2d 274 (1982)

WELLS MARINE, INC. (d/b/a Z-D Products) v. The UNITED STATES.

United States Court of Claims.

March 24, 1982.


Attorney(s) appearing for the Case

Kevin O'Connell, Los Angeles, Cal., for plaintiff. Thomas R. Sheridan, attorney of record, Simon & Sheridan, and Michael R. Rogers, Los Angeles, Cal., of counsel.

Elizabeth Langer, Washington, D. C., with whom was Asst. Atty. Gen. J. Paul McGrath, for defendant. Gerald D. Freed, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and KUNZIG and BENNETT, Judges.


OPINION

FRIEDMAN, Chief Judge:

The plaintiff in this renegotiation case challenges a recommended decision of Trial Judge Miller that it had excessive profits of $203,349 and $1,360,000 for its fiscal years 1966 and 1967, respectively. The trial judge has written a careful, detailed, and incisive treatment of the case. His analysis of both the facts and the legal issues has been most helpful to us, and we have drawn heavily upon it. We reach a conclusion...

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