Legal Opinion

Bass v. United States

Court of Appeals for the Eighth Circuit

Decided April 26, 1955No. 15176PublishedCited by 3 opinions

1Opinion of the Court

SANBORN, Circuit Judge.

This i 3 an appeal from a summary judgment for the United States in an action brought under Section 403(c) of the Renegotiation Act of 1942 as amended, 50 U.S.CA. Appendix, § 1191, to recover from the defendants (appellants) amounts determined by the Under Secretary of War to be “excessive profits” realized from war contracts, less tax credits, plus six per cent interest on the amount of the net balance from August 30, 1944. the date of the Under Secretary’s determination, to April 28, .1948.

To stop the running of interest on the Government’s asserted claim, the…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Lichter v. United StatesSupreme Court of the United States · 1948
  3. Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
  4. United States v. International Building Co.Supreme Court of the United States · 1953
  5. Guettel v. United StatesCourt of Appeals for the Eighth Circuit · 1938

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3Cited by3 opinions

  1. Estate of Henry G. Egan, Transferee, Northwestern National Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
  2. Bass v. United StatesCourt of Appeals for the Eighth Circuit · 1955
  3. W. A. Rushlight Raymond G. Rushlight Betty Rushlight, and J. M. Sax, a Copartnership, Doing Business as W. A. Rushlight Company v. United States of America, United States of America v. W. A. Rushlight Raymond G. Rushlight Betty Rushlight, and J. M. Sax, a Copartnership, Doing Business as W. A. Rushlight CompanyCourt of Appeals for the Ninth Circuit · 1958

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