UNITED STATES V. ALLEN-BRADLEY CO., 352 U. S. 306 (1957)
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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.