Case Name: HIGHLAND MILK CONDENSING CO. v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1933-05-29
Citations: 77 Ct. Cl. 745
Docket Number: No. L-354
Parties: HIGHLAND MILK CONDENSING CO. v. THE UNITED STATES
Judges: Whaley, Judge; Williams, Judge; and GkeeN, Judge. concur.
Reporter: United States Court of Claims Reports
Volume: 77
Pages: 745–748

Head Matter:
HIGHLAND MILK CONDENSING CO. v. THE UNITED STATES
[No. L-354.
Decided May 29, 1933]
Mr. G. Mason Owlett for the plaintiff. Oriehton c& Owlett'-were on the brief.
Mr. P. M. Oox, with whom was Mr. W. W. /Scott, for the-defendant.

Opinion:
Littleton, Judge,
delivered the opinion of the court:
The amount of $4,748.38 sought to be recovered in this case with interest represents overpayments of taxes and interest duly allowed by the Commissioner of Internal Revenue, payment of which was withheld by the Comptroller General, and the amount offset against an alleged indebtedness of plaintiff to the United States for an alleged overpayment of excess profits for evaporated and condensed milk sold and delivered by plaintiff to the United States under contract. This court decided in Highland Milk Condensing Co. v. United States, 74 C.Cls. 267, 56 Fed. (2d) 682, that plaintiff was not indebted to the Government. This suit was instituted after that decision and no counterclaim is interposed. Plaintiff is, therefore, entitled to recover the overpayments totaling $4,748.38 with interest from the dates withheld to March 3, 1933. See Helvetia Milk Con densing Co. v. United States, ante, page 743. It is so ordered.
Whaley, Judge; Williams, Judge; and GkeeN, Judge. concur.
Booth, Chief Justice, did not hear this case, on account of illness, and took no part in its decision.