John Marshall Harlan II

“ Both the terms of the statute, and the fact that two courts of such special expertise in tax matters as the Tax Court and Court of Claims have sustained the taxpayer's position, [1] leave me doubtful as to whether, under the statutory provisions in question, [2] the War Production Board had the right to issue partial certificates. ”

“ Together these sections provide: § 124 (e) (1) . 'As used in this section, the term 'emergency facility' means any facility, land, building, machinery, or equipment, or part thereof, the construction, reconstruction, erection, installation, or acquisition of which was completed after December 31, 1939, and with respect to which a certificate under subsection (f) has been made * * *.'
§ 124 (f) . ”