Mohawk Condensed Milk Co. v. United States

LITTLETON, Judge.

These two cases were instituted to recover amounts growing out of; overpayments of tax for 1917 and 1918, about which there is no controversy. The controversy in both cases is the same, and is whether plaintiffs are indebted to the United States for over-payments made to them for evaporated and condensed milk sold and delivered to the defendant for its military forces during the period November 1, 1917, to December 31, 1918.

The defendant filed a counterclaim in eaeh case. Under these counterclaims it is the contention of the defendant that, under the agreement set forth in…