Case ID: us-ct-cl_134/html/0800-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Madden, Judge,\n     Jones, Chief Judge,\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

ALLEN-BRADLEY COMPANY v. THE UNITED STATES
    [No. 290-55.
    Decided April 3, 1956]
    
    
      Mr. Harvey W. Peters for the plaintiff.
    
      Mrs. Elizabeth B. Davis, with whom was Mr. Acting Assistant Attorney General Charles K. Bice, for the defendant.
    
      
      Defendant’s petition for writ of certiorari granted by the Supreme Court June 11, 195.6.
    
   Madden, Judge,

delivered the opinion of the court:

This case involves the same question twice previously decided by this court. The Wickes Corporation v. United States, 123 C. Cls. 741; Ohio Power Co. v. United States, 131 C. Cls. 95, certiorari denied, 350 U. S. 862. In accord is National Lead Co. v. Commissioner, 23 T. C. 988, 1002. The United States Court of Appeals for the Second Circuit reversed the Tax Court, Commissioner v. National Lead Co., 1956 CCH, par. 9290.

We have reconsidered our earlier decisions in the light of the contrary decision cited above and, with deference, adhere to the view expressed in them.

The plaintiff’s motion for summary judgment is granted, and judgment will be entered for the plaintiff. The amount of recovery will be determined pursuant to Rule 38 (c).

It is so ordered.

Laramore, Judge/ Whitaker, Judge; and Littleton, Judge, concur.

Jones, Chief Judge,

dissenting:

I dissent for reasons stated in dissents in the WicJces and Ohio Power Company cases cited in the majority opinion.