Pittsburgh Can Co. v. United States

CLARK, Circuit Judge.

By coincidence this is the third case arising out of World War No. 1 considered by this Court at this term. That war spread to the United States, disrupted inter alia industrial conditions and so afforded an opportunity for abnormal profits. In one case1 we held that those profits may have “disappointed” the United States but had not “deluded” them in the sense of the rule permitting relief. In another2 we did not permit a manufacturing company to ascribe its expansion to patriotism and so minimize *822its tax liability for excess profits. In the case át bar we are upholding…