United States v. Ohio Power Co.

Mr. Justice Harlan, whom Mr. Justice Frankfurter and Mr. Justice Burton join,

dissenting.

The Court’s action in overturning the judgment of the Court of Claims in this case, nearly a year and a half after we denied certiorari, and despite the subsequent denial of two successive petitions for rehearing, is so disturbing a departure from what I conceive to be sound procedure that I am constrained to dissent.

This is a tax case involving the right of the War Production Board to certify that only part of the actual cost of wartime facilities, constructed by a taxpayer at the instance of the…