WESTERN SHADE CLOTH CO.

v.

UNITED STATES

Citator

Cited By

• Cy Girard v. Gill, 261 F.2d 695 (4th Cir. 1958)
  …d, a “settlement” was effected whether or not the party complaining “surrendered” rights that the law would have sustained, or whether there were “concessions” (Backus v. United States, 1932, 59 F. 2d 242, 259, 75 Ct.Cl. 69, certiorari denied, 1933, 288 U.S. 610, 53 S.Ct. 402, 77 L.Ed. 984; Guggenheim v. United States, Ct.Cl. 1948, 77 F.Supp. 186, 111 Ct.Cl. 165, 195-196, certiorari denied, 1949, 335 U.S. 908, 69 S.Ct. 411, 93 L.Ed. 441, rehearing denied, 1949, 336 U.S. 911, 69 S.Ct. 513, 93 L.Ed. 1075); or…
• United States v. Jaffray, 97 F.2d 488 (8th Cir. 1938)
  …. But the Government contends that no part of the exaction may be regarded as interest because the Board in its orders, which were final and binding, referred to it as “penalty”. It points to Backus v. United States, 59 F. 2d 242, certiorari denied 288 U.S. 610, 53 S.Ct. 402, 77 L.Ed. 984, in which the Court of Claims held that the taxpayer’s stipulations for the settlement of its tax liability for the years 1917 to 1920 were binding and that the consent orders of the Board were final and conclusive; The…
• Russell v. The United States, 320 F.2d 920 (Ct. Cl. 1963)
  …ave been wrong as to compensation for “lost leave.” “The policy of the law has always been to promote and sustain the ■compromise and settlement of disputed claims” (Backus v. United States, 75 Ct.Cl. 69, 104, 59 F. 2d 242, 259 (1932), cert. denied, 288 U.S. 610, 53 S.Ct. 402, 77 L.Ed. 984), and a settlement often rests on the acceptance by one party or the other of a doubtful point of law or fact. As Chief Judge Bazelon recently •said for the District of Columbia Circuit, ■« * * * a settlement payment made…