International Harvester Co. v. United States

This is an action to recover $1,180,375.20 deducted by defendant from a total of $17,307,183.07 which plaintiff was entitled to receive under a contract1 for the manufacture of *823military vehicles for defendant. Defendant has asserted affirmative defenses and counterclaims against plaintiff which arose out of earlier vehicle procurement contracts, and thereby contends that plaintiff has been paid in full by offset.

In support of this offset, defendant first contends that plaintiff was paid $249,919.41 by defendant, under one of the earlier contracts primarily in dispute, for Federal excise…