California and Hawaiian Sugar Refining Corporation, Limited v. The United States

311 F.2d 235

CALIFORNIA AND HAWAIIAN SUGAR REFINING CORPORATION, Limited

v.

The UNITED STATES.

No. 287-59

United States Court of Claims.

December 5, 1962.

Marion B. Plant, San Francisco, Cal., for plaintiff.

Warren R. Wise, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith and Philip R. Miller, Washington, D. C., were on the brief.

DAVIS, Judge.

1

The California and Hawaiian Sugar Refining Corporation sues for a refund of income taxes and interest which it was required to pay for 1953. In the view we take, the case involves two separate but related…