Case Name: LAWRENCE M. WILLIAMS, AS LIQUIDATOR OF STERLING SUGARS, INC., FORMERLY A LOUISIANA CORPORATION, STERLING SUGARS SALES CORP:, AND STERLING SUGARS, INC., A DELAWARE CORPORATION, v. THE UNITED STATES; LAURENCE M. WILLIAMS, AS LIQUIDATOR OF STERLING SUGARS, INC., FORMERLY A LOUISIANA CORPORATION v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1943-02-01
Citations: 100 Ct. Cl. 572
Docket Number: No. 45050; No. 45654
Parties: LAWRENCE M. WILLIAMS, AS LIQUIDATOR OF STERLING SUGARS, INC., FORMERLY A LOUISIANA CORPORATION, STERLING SUGARS SALES CORP:, AND STERLING SUGARS, INC., A DELAWARE CORPORATION, v. THE UNITED STATES LAURENCE M. WILLIAMS, AS LIQUIDATOR OF STERLING SUGARS, INC., FORMERLY A LOUISIANA CORPORATION v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 100
Pages: 572–572

Head Matter:
LAWRENCE M. WILLIAMS, AS LIQUIDATOR OF STERLING SUGARS, INC., FORMERLY A LOUISIANA CORPORATION, STERLING SUGARS SALES CORP:, AND STERLING SUGARS, INC., A DELAWARE CORPORATION, v. THE UNITED STATES LAURENCE M. WILLIAMS, AS LIQUIDATOR OF STERLING SUGARS, INC., FORMERLY A LOUISIANA CORPORATION v. THE UNITED STATES
[No. 45050]
[No. 45654]
[99 C. Cls. 203 ; 320 U. S. 750]
Decided February 1, 1943;
plaintiff not entitled to recover for floor stocks taxes on sugar which were passed on to the vendees and not refunded, and entitled to recover for floor stocks taxes paid on cotton bags and not passed on to vendees but absorbed by plaintiff. Plaintiff’s motion for new trial overruled May 3,1943.

Opinion:
Plaintiff's petition for writ of certiorari denied, by the Supreme Court October 11,1943.