UNITED STATES SUPREME COURT DECISIONS ON-LINE

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 a to be amortizable within five years or less under § § 23(t) and 12 for income tax purposes. Pp. 352 U. S. 313-314.

230 F.2d 161 affirmed on other grounds.