
    UNITED STATES BEDDING CO. v. THE UNITED STATES
    [58 C. Cls. 341; 266 U. S. 491]
    Judgment was rendered in favor of the United States in the court below. On appeal, the judgment was affirmed, and the Supreme Court decided:
    Plaintiff, alleging- that it had retained possession of its goods because of a circular of the War Industries Board requisitioning all such goods for the Government, followed by abortive negotiations as to price and by incipient proceedings to “ commandeer ” which were abandoned because of the armistice, and that it had sold them thereafter for less than their previous market value, sued in the Court of Claims for the difference. Held, that the suit could not be maintained,
    
      (fl) Under the Dent Act, since the agreement, if any, had not been “ performed in whole or in part,” nor had “ expenditures been made or obligations incurred upon the faith of the same; ”
    (6) Nor as upon an express contract under the Tucker Act, because the transaction was wholly executory and was not “reduced to writing and signed by the contracting parties with their names at the end thereof,” as required by Rev. Stats., sec. 3744;
    (c) Nor as upon an implied contract under the Tucker Act, because the only authority to requisition the goods was section 10 of the Lever Act, and proceedings under that section are not based on contract and must be brought in the district court.
   Mr. Justice BeaNdeis

delivered the opinion of the Supreme Court January 5, 1925.  