Legal Opinion
California and Hawaiian Sugar Refining Corporation, Limited v. The United States
United States Court of Claims
Decided December 5, 1962No. 287-59PublishedCited by 26 opinions
1Opinion of the Court
DAVIS, Judge.
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 issues. The first is whether processing and floor stock taxes paid by the plaintiff in 1934 and 1935 under the Agricultural Adjustment Act of 1933, and refunded to it in 1953 after the invalidation of that statute, are a return of capital or taxable income. The second issue relates to the deductibility of legal and expert-witness fees incurred in securing the refunds.
Plaintiff…
2Cases cited63 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
58 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Alice Phelan Sullivan Corporation, a California Corporation v. The United StatesUnited States Court of Claims · 1967
- Spector v. CommissionerUnited States Tax Court · 1979
- Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
- Iowa Southern Utilities Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
21 more not listed; retrieve them via the Exa API.