United States Rubber Company v. United States

This case involves a claim for unemployment compensation taxes paid to the State of North Carolina as a contract cost in the performance of a cost-plus-fixed-fee Government contract. Plaintiff further seeks a declaratory judgment as to other excess taxes not yet accrued.

The Commissioner was directed to make findings of fact and to recommend legal conclusions in the light of the findings of fact under the Rules of this court.

Pursuant to such reference, the Commissioner has submitted his findings of fact and conclusion of law.

The court, after having considered the evidence, the briefs and…