Nautilus Shipping Corporation v. United States

MADDEN, Judge.

The plaintiff purchased two type T2 tankers from the United States Maritime Commission pursuant to the Merchant Ship Sales Act of 1946, 60 Stat. 41, as amended, 62 Stat. 1199, 46 U.S.C.A. § 864a, 50 U.S.C.A.Appendix, § 1735 et seq. It sues to recover (1) the amounts which it paid the Government on account of the “slotting and strapping” of the ships, (2) amounts which it spent to repair one of the tankers, it claiming that the Government was under a duty to pay for the repairs, and (3) an amount which it was allowed as a refund of income tax but which has not been paid to it…