Document: 352 U.S. 313 77 S.Ct. 347 1 L.Ed.2d NATIONAL LEAD COMPANY, Petitioner,v.COMMISSIONER OF INTERNAL REVENUE. No. 124. Argued Dec. 13, 1956. Decided Jan. 22, 1957. Mr. Karl Riemer, Washington, D.C., for the petitioner. Hilbert P. Zarky, respondent. Justice BLACK delivered opinion of Court. This is a companion case to United States v. Allen-Bradley Company, 306, 343, which was also decided today. During World War II petitioner manufactured engine bearings. In 1944 expanded its plant in an effort increase output these essential war products. At same time it applied Production Board certification that various additions were necessary interest national defense. However Board, as Allen-Bradley, granted certificates necessity only part cost petitioner's new facilities. income tax return exercised privilege such conferred by taking deduction sum based on accelerated amortization costs had been certified Board. 2 1951 Commissioner Internal Revenue asserted deficiency against grounds unrelated present controversy. Petitioner subsequently filed petition redetermination with Tax Court claiming entitled refund overpayment taxes 1944. The amount this calculated basis accelerate full those facilities covered Board's 'partial certifications.' contends not authorized certify facility when determined whole claim, but appeal Second Circuit reversed, holding forfeited right challenge action waiting too long after accepting benefits certificates' attack their validity. Cir., 230 F.2d 161. Appeals did reach question whether issue certificates.' For reasons stated our we hold empowered covering improvements. Accordingly, affirm judgment Appeals. 3 Affirmed. 4 HARLAN joins Court's decision his concurring 343.

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