Southwestern Engineering Co.

Opinion

Spector, Commissioner:

On its merits, this is a relatively uncomplicated “claim against the United States founded *783* * * upon [any] express * * * contract with, the United States * * 1 However, its disposition on the merits has been deferred for many, many years, as it has struggled in the throes of the “Wunderlich Act” procedures.2

In this respect, it is not unlike many another contract case, which has under that Act as interpreted,3 foundered in the varied complex procedural and jurisdictional problems often presented in such cases.4 This contract action, however, is relatively unique…