Bata Shoe Co. v. United States

The Renegotiation Board determined that Bata Shoe Company ("Bata” or "Bata Shoe”) had realized excessive profits of $800,000 for the year 1967. Plaintiff sought a de novo review of that determination in this court pursuant to the Renegotiation Act of 1951, 50 U.S.C. §§ 1211-1233 (1970) as amended (Supp. V, 1975). Trial Judge Bernhardt reviewed each of the statutory factors in 50 U.S.C. § 1213(e) (1970) and found that plaintiff was entitled to favorable consideration under each factor. He then concluded that plaintiff was not guilty of "profiteering” and was therefore entitled to a clearance.…