Whitehead v. United States

The facts sufficiently appear from the opinion of the court.

This case is before us on defendant’s motion to dismiss plaintiff’s petition because it says the petition (1) fails to state a cause of action within the jurisdiction of this court, and (2) does not state a cause of action upon which relief can be granted.

The Secretary of the Navy renegotiated plaintiff’s contracts with persons who had contracts with the United States and found that he had realized excess profits of $29,947.84 between April 28, 19421 and December 31, 1942. Against *138this amount a Federal income tax credit was allowed,…