(concurring) :
While I agree with the reasons given by Judge Friendly for affirming the judgment of the district court, I wish to place my concurrence on another ground as well, namely, the interpretation of § 23 (p) (1) (D) adopted by the Court of Claims in Russell Mfg. Co. v. United States, 175 F.Supp. 159 (1959). As observed by Judge Davis in Mississippi River Fuel Corp. v. United States, 314 F.2d 953, 958, 161 Ct.Cl. 237 (1963) (concurring), this issue is close, but I find the reasoning of the Court of Claims more persuasive than the contrary arguments advanced by the government.