United States v. Allen-Bradley Co.

On writ of certiorari (351 U. S. 981) to review a judgment of the United States Court of Claims in a suit involving the accelerated amortization privileges of the Internal Revenue Code of 1939, the Court of Claims holding that plaintiff was entitled to recover.

*815The judgment of the Court of Claims was reversed by the Supreme Court on January 22, 1957, in an opinion by Mr. Justice Black. The opinion reads, in part, as follows:

In 1953 respondent first raised the claim which is the basis of this suit that the Board had no authority to certify only part of the cost of a necessary emergency…