Houdaille Industries, Inc. v. United States

LARAMORE, Judge.

This is a suit to recover $420,212.46 claimed to have been expended by plaintiff on account of its contract No. W-7405-eng-149 (hereinafter referred to as contract 149) with the Manhattan District of the War Department.

The claim is based upon excess unemployment compensation taxes which plaintiff was required during the years 1947 through 1950 to pay to the State of Illinois by reason of its operation under the contract of a Government-owned plant at Decatur, Illinois, on a cost-plus-fixed-fee basis. The plaintiff would not have been required to pay *300these excess taxes were it…