United States v. Allen-Bradley Co.
352 U.S. 306 (1957)

Annotate this Case

U.S. Supreme Court

United States v. Allen-Bradley Co., 352 U.S. 306 (1957)

United States v. Allen-Bradley Co.

No. 78

Argued December 13, 1956

Decided January 22, 1957

352 U.S. 306

Syllabus

Under § 124(f) of the Internal Revenue Code of 1939, as amended, the War Production Board had authority to certify that only a part of the cost of essential wartime expansion of production facilities of a private manufacturer was "necessary in the interest of national defense," so as to be amortizable within five years or less under §§ 23(t) and 124 for income tax purposes. Pp. 352 U. S. 306-311.

134 Ct.Cl. 800 reversed.

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