United States v. Hanna Nickel Smelting Company

SOLOMON, Chief Judge:

The Government filed this action on November 8, 1963, to recover $1,738,598 from defendant Hanna Nickel Smelting Company (hereafter called either the “Smelting Company” or the “Company”) for breach of the accounting provisions of a government contract. The Government also seeks to reform two later agreements between the parties and demands an additional $249,598.

During the Korean War, Government defense officials determined to increase the domestic production of nickel. The Hanna Coal & Ore Company, predecessor to defendant Hanna Mining Company (Mining Company), held…