Highland Milk Condensing Co. v. United States

Court of Claims

Highland Milk Condensing Co. v. United States

3 F. Supp. 664, 77 Ct. Cl. 745, 12 A.F.T.R. (P-H) 1072, 1933 U.S. Ct. Cl. LEXIS 270, 1933 U.S. Tax Cas. (CCH) 9361

CourtUnited States Court of Claims

DecidedMay 29, 1933

DocketNo. L-354

StatusPublished

Cited by1 cases

This text of 3 F. Supp. 664 (Highland Milk Condensing Co. v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Highland Milk Condensing Co. v. United States, 3 F. Supp. 664, 77 Ct. Cl. 745, 12 A.F.T.R. (P-H) 1072, 1933 U.S. Ct. Cl. LEXIS 270, 1933 U.S. Tax Cas. (CCH) 9361 (cc 1933).

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Opinion

LITTLETON, Judge.

The amount of $4,748.38 sought to be recovered in this case with interest represents overpayments of taxes and interest duly allowed by the Commissioner of Internal Revenue, payment of which was withheld by the Comptroller General, and the amount offset against an alleged indebtedness of plaintiff to the United States for an alleged overpayment of excess profits for evaporated and condensed milk sold and delivered by plaintiff to the United States under contract. This court decided in Highland Milk Condensing Co. v. United States, 56 F.(2d) 682, 74 Ct. Cl. 267, that plaintiff was not indebted to the government. This suit was instituted after that decision, and no counterclaim is interposed. Plaintiff is therefore entitled to recover the overpayments totaling $4,748.38, with interest from the dates withheld to March 3,1933. See Helvetia Milk Condensing Co. v. United States, 3 F. Supp. 662, decided this date by this court. It is so ordered.

BOOTH, Chief Justice, did not hear this case on account of illness, and took no part in its decision.

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LITTLETON, Judge.

The amount of $4,748.38 sought to be recovered in this case with interest represents overpayments of taxes and interest duly allowed by the Commissioner of Internal Revenue, payment of which was withheld by the Comptroller General, and the amount offset against an alleged indebtedness of plaintiff to the United States for an alleged overpayment of excess profits for evaporated and condensed milk sold and delivered by plaintiff to the United States under contract. This court decided in Highland Milk Condensing Co. v. United States, 56 F.(2d) 682, 74 Ct. Cl. 267, that plaintiff was not indebted to the government. This suit was instituted after that decision, and no counterclaim is interposed. Plaintiff is therefore entitled to recover the overpayments totaling $4,748.38, with interest from the dates withheld to March 3,1933. See Helvetia Milk Condensing Co. v. United States, 3 F. Supp. 662, decided this date by this court. It is so ordered.

BOOTH, Chief Justice, did not hear this case on account of illness, and took no part in its decision.

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Bluebook (online)

3 F. Supp. 664, 77 Ct. Cl. 745, 12 A.F.T.R. (P-H) 1072, 1933 U.S. Ct. Cl. LEXIS 270, 1933 U.S. Tax Cas. (CCH) 9361, Counsel Stack Legal Research, https://law.counselstack.com/opinion/highland-milk-condensing-co-v-united-states-cc-1933.

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