Westinghouse Electric Corp.

Excise tax. On the basis of the decisions by this Court in General Motors Corp. v. United States, 142 C. Cls. 842, and 142 C. Cls. 878, cert. denied 358 U.S. 866, and Ford Motor Co. v. United States, 140 C. Cls. 487, cert. denied 358 U.S. 864, it was ordered that defendant’s motions for judgments on the pleadings be granted, and plaintiffs’ petitions dismissed.