Dresser Operations, Inc. v. United States

This case is before us on defendant’s motion to dismiss plaintiff’s petition on the ground that the facts alleged therein fail to state a cause of action (1) within the jurisdiction of this court, and/or (2) upon which relief can be granted.

The plaintiff was renegotiated for the fiscal year ended December 31, 1943, and a determination was issued on September 28,1945, under which the net amount due the Government was $231,706.60, after appropriate tax credits.

On May 20, 1949, plaintiff paid to defendant $231,706.60.

The petition recites that the unilateral determination of excessive profits was…