Legal Opinion

Helvetia Milk Condensing Co. v. United States

United States Court of Claims

Decided May 29, 1933No. L-353PublishedCited by 8 opinions

1Opinion of the Court

LITTLETON, Judge.

The amount of $8,608.97 sought to be recovered in this case with interest represents overpayments of taxes and interest duly al•lowed in part by a judgment of the District Court for the Eastern District of Missouri and in part by the Commissioner of Internal Revenue as to which there is no controversy. These allowed overpayments were withheld by the Comptroller General and applied against an alleged indebtedness of plaintiff to the United States arising from an alleged overpayment to plaintiff of excess profits for evaporated and condensed milk sold and delivered by plaintiff…

2Cases cited1 opinion

  1. Helvetia Milk Condensing Co. v. United StatesUnited States Court of Claims · 1932

3Cited by8 opinions

  1. Eastport Steamship Company v. United StatesUnited States Court of Claims · 1955
  2. Aluminum Co. of America v. United StatesUnited States Court of Claims · 1940
  3. Citizens Bank & Trust Co. of Bloomington v. United StatesCourt of Appeals for the D.C. Circuit · 1956
  4. Citizens Bank and Trust Company of Bloomington, Indiana v. United StatesCourt of Appeals for the D.C. Circuit · 1957
  5. Doko Farms v. United StatesUnited States Court of Claims · 1990

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