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Findings of Fact 18. In 1944 Inland produced 3,684,147 tons of steel ingots. To produce that tonnage it used, along with pig iron and other metallics, 1,668,981 tons of scrap steel, of which 44 percent was purchased and the balance was home scrap. With an ingot production of 3,507,686 tons in 1945, 50 percent of the scrap used was purchased. The 3,608 tons of scrap supplied Inland in 1944 by Maritime Commission that is involved in this case, and the 32 tons in 1945, represent substantially less than 1 percent of the purchased scrap used by Inland.

19. The 3,608 tons of scrap referred to in the preceding finding was delivered to Inland from the Maritime Commission's supply on the West Coast during the period from September 16 to November 4, 1944. The scrap was normally removed from the railroad cars upon arrival at the plant and was forthwith transported to the open hearth furnaces for immediate conversion, at which point it lost its identity. Not much of the incoming scrap was stockpiled prior to use. During the period from September through November 1944, 32.8 percent of Inland's total steel shipments were used, directly or indirectly, by the Aircraft Resources Control Office, Army, Navy, and Maritime Commission, all of which were classed as war agencies whose use of materials was considered, in the administration of the Renegotiation Act, to be entirely for military or naval purposes. Of the total shipments made by Inland during that three months' period, 17.6 percent (included in the 32.8 percent figure above) was used in the production of ships and ordnance items for the Maritime Commission and Army, respectively.3

20. As in the case of Granite City, Inland's production dur. ing the period in question was closely controlled by War Production Board production directives. Inland filed with the War Production Board monthly reports on form WPB2633, described in finding 6, which reflected the end usez and/or users of its monthly shipments. Inland sold little of

If Inland obtained additional scrap from Maritime Commission sources on the West Coast during the time in question, as defendant requests be found, it is not disclosed by the record in this case.

& The explanation given in footnote 1, which relates to comparable data in finding 14 as to Granite City shipments, is incorporated by reference as an explanation of finding 19 as well.

138 C. Cls. Conclusion of Law its production directly to claimant agencies, but rather to other manufacturers or fabricators of steel products, many of them being manufacturers of war materials. Inland had no control over the use of steel which it sold to other manufacturers. Of Inland's total shipments in 1944, 37 percent was used directly or indirectly by the Aircraft Resources Control Office, the Army and Navy Departments, and the Maritime Commission. Twenty-three percent of Inland's total 1944 shipments consisted of plate steel, presumably used entirely for military or naval products.

21. Inland also was required to renegotiate its contracts for the years 1944 and 1945 under the Renegotiation Act of 1943 (finding 7). In submitting its data to the renegotiation authorities Inland determined the percentage of its renegotiable sales primarily from end use information contained in form WPB-2633, and it was accepted by the authorities without question. For its calendar year 1944 Inland reported to the renegotiation authorities that 63 percent of its sales was subject to renegotiation, and reported a figure of 47.151 percent for the first eight months of 1945.

CONCLUSION OF LAW

Upon the foregoing findings of fact, which are made a part of the judgment herein, the court concludes as a matter of law that plaintiff is entitled to recover and judgment will be entered to that effect. The amount of recovery will be determined pursuant to Rule 38 (c).

CASES DECIDED

IN

THE COURT OF CLAIMS

APRIL 1, 1957, to JUNE 30, 1957

INCLUSIVE, IN WHICH, EXCEPT AS OTHERWISE INDICATED,

JUDGMENTS WERE RENDERED WITHOUT OPINIONS

No. 456–56. ON APRIL 3, 1957

Dionicio Abengosa, et al.

Pay and allowances; Naval Reserve Act. On defendant's motion and on the authority of Hulse v. United States, 133 C. Cls. 848, cert. denied 353 U. S. 916, it was ordered that plaintiffs' petition be dismissed.

Plaintiffs' motion for reconsideration overruled July 12, 1957.

Transportation Charges On stipulations by the parties agreeing to settlement and consenting to judgment in each case, it was ordered that judgments be entered for the respective plaintiffs, as follows:

ON APRIL 3, 1957

No. 301-52. New Orleans and Northeastern Railroad Com

panyNo. 412–54. United Transports, Inc---No. 231-55. Atchison, Topeka and Santa Fe Railway Com

pany-

$2, 373. 45 5, 845. 40

1, 048. 21

Overtime Pay, Alaska Railroad On stipulations by the parties based on the decisions of the court in Poggas v. United States, 118 C. Cls. 385; Nelson v. United States, 126 C. Cls. 553, and 135 C. Cls. 877; and Samples, et al. v. United States, 135 C. Cls. 945, and 136 C. Cls. 791, judgments for the respective plaintiffs were entered as follows:

138 C. Cls.

On APRIL 3, 1957

On JUNE 5, 1957
Number of

Number of
Docket No.
Judgments | Docket No.

Judgments 48637_

3
48637.

9 48638_

2
48638_

1 49887_

4
48891.

2 49889.

1
49882

1
On MAY 8, 1957
49887_

1 48637

4 49887_ 3

9

49890_ 49889_1 49892

1

No. 165–54. APRIL 3, 1957 Chester C. Murray.

Contract; counterclaims. On stipulations by the parties wherein it was agreed that plaintiff was entitled to recover the sum of $15,000 on the claims set forth in his petition and defendant was entitled to recover $8,075 in full settlement of its counterclaims, it was ordered that judgment be entered for plaintiff for $6,925.

No. 353-52. APRIL 3, 1957 Phillip C. Holt.

Pay and allowances; retired Navy pay. Plaintiff entitled to recover. Opinion 134 C. Cls. 801.

In accordance with the opinion of the court and on the filing of a memorandum report by the commissioner as to methods of computing the amount due plaintiff, it was ordered that judgment for the plaintiff be entered for $6,424.47.

No. 222-54. APRIL 3, 1957 The Western Pacific Railroad Company.

Transportation of freight. On a memorandum report of the commissioner stating that the parties had reached agreement at a pretrial conference, it was ordered that judgment for the plaintiff be entered for $7,222.66.

No. 456–54. APRIL 3, 1957 Felix Garcia De La Torre, et al.

Pay and allowances; retired Army pay. On a stipulation by the parties agreeing to settlement and consenting to judgment on the basis of the decision in Seagrave v. United

869

Look

States, 131 C. Cls. 790, it was ordered that judgment for plaintiff Manuel F. Varela (4) be entered for $1,014.46.

No. 120–55. APRIL 3, 1957 Andrew Kenny.

Suit for salary; discharge for insubordination. Plaintiff entitled to recover. Opinion 134 C. Cls. 442.

In accordance with the opinion of the court and on the filing of a memorandum report by the commissioner as to the amount due plaintiff, it was ordered that judgment for the plaintiff be entered for $536.80.

No. 534–56. APRIL 10, 1957 Sigmund Pollack.

Miscellaneous damages. On motion by the defendant it was ordered that plaintiff's petition be dismissed.

No. 325–54. APRIL 10, 1957 Clara C. Vanderslice.

Suit for salary; alleged illegal discharge. On the recommendation of the commissioner defendant's motion under Rule 49 (c) was granted and plaintiff's petition dismissed.

No. 5–56. APRIL 10, 1957 George L. White.

Suit for salary; alleged illegal discharge. On motion by the defendant it was ordered that plaintiff's petition be dismissed for failure to state a cause of action.

No. 319–55. APRIL 10, 1957 J.J. Bonavire, Inc.

Contract. On a recommendation of the commissioner defendant's motion under Rule 49 (c) was granted and plaintiff's petition as amended dismissed.

No. 48788. MAY 8, 1957 Victory Apparel Company, A Partnership, Consisting of

Jacob Simon, Minnie Simon, Shirley Simon, Fred

Scherer, and Evelyn Scherer. Contract; Army overcoats. On a stipulation by the parties agreeing to settlement and consenting to judgment, it

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