Albert & J. M. Anderson Manufacturing Co. v. United States

This is a case growing out of the renegotiation of a war contract and the tax adjustments necessary under the statutes in connection with the excessive profits first determined and collected by the Secretary of War and later reduced on appeal by the United States Tax Court.

The plaintiff seeks to recover $104,400 representing an alleged overpayment of excess profits taxes for the calendar year 1942 (with interest on the amount of $116,000), or in the alternative, to recover interest on the amount of $11,600, which represents a post-war refund credit. The defendant moves for a summary judgment.

T…