WHITAKER, Judge.
Plaintiff, Armour and Company, a meat packer, sues to recover $43,512.65 allegedly due it as the reasonable cost of icing approximately twenty-five hundred railroad refrigerator cars used in the shipment of various kinds of meat to the Government from December 1942 to June 1943.
The issue presented is whether or not the Office of Price Administration properly interpreted its regulations as requiring a disallowance of these charges.
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