United States v. Allen-Bradley Co.

Both the terms of the statute, and the fact that two courts of such special expertise in tax matters as the Tax Court and Court of Claims have sustained the taxpayer’s position,1 leave me doubtful as to whether, under the statutory provisions in question,2 the War Production Board had the right to issue partial certificates. The Court finds ambiguity in the statute, but, in resolving that ambiguity as it has, does little more than point out *312that Congress did not interfere with the authority claimed by the Board.

However, in my view the scope of the Board’s powers need not be reached in this…