Case Name: ALLEN-BRADLEY COMPANY v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1956-04-03
Citations: 134 Ct. Cl. 800
Docket Number: No. 290-55
Parties: ALLEN-BRADLEY COMPANY v. THE UNITED STATES
Judges: Laramore, Judge/ Whitaker, Judge; and Littleton, Judge, concur.
Reporter: United States Court of Claims Reports
Volume: 134
Pages: 800–801

Head Matter:
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.

Opinion:
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.