Legal analysis from Dean's Law Dictionary will be displayed here.

This section contains the nature of the case and procedural background.

This was a tax case involving the right of the War Production Board to certify that only part of the actual cost of wartime facilities constructed by taxpayer expense was necessary in the national defense and hence subject to accelerated amortization under 124(f) of the Internal Revenue Code of 1939. Ohio Power claimed that the Board had no such power and sued the Government in the Court of Claims to recover an alleged overpayment of taxes claiming that it was entitled to accelerated depreciation on the full cost of the wartime facility. Judgment was entered for Ohio, and the Government petitioned for certiorari. That petition was denied until other circuits weighed in with their two cents. The Government then petitioned again, but that was denied because the case was long out of time and consecutive according to the court rules. However, the Court then decided that another lead case in this area would be granted certiorari.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.