United States v. Howell Electric Motors Co.

PICARD, District Judge.

This action relates to interpretation of the Renegotiation Act and the several amendments thereto. While defendant insists it is only testing constitutionality of the retroactive provisions in the second amendment thereto, (enacted July 1, 1943) which makes it effective as of April 28, 1942, a good part of its brief is devoted to the contention that such amendment, as worded, carries no retroactive provision.

Findings of Fact

Defendant, a manufacturing corporation, sold a variety of items for use in the war effort. Approximately thirty-seven per cent of its sales (fiscal…