United States v. Glenn L. Martin Co.

We must determine whether a contract to purchase certain aircraft and aircraft material from respondent required the United States to increase the stipulated price by the amount of Social Security taxes paid by respondent.

June 28, 1934, the War Department and respondent, a Maryland manufacturer, made the contract, providing—

“It is expressly understood and agreed to by and between the parties hereto that the prices herein stipulated include any Federal Tax heretofore imposed by the Congress which is applicable to the material called for under the terms of this contract. If any sales tax,…