Case: PINE HILL CRYSTAL SPRING WATER CO., A CORPORATION, AND ALSO AS SUCCESSOR TO HYGEIA WATER CO. v. THE UNITED STATES
Abbreviation: Pine Hill Crystal Spring Water Co. v. United States
Decision Date: 1932-05-02
Docket Number: No. J-613
Citation: 74 Ct. Cl. 729
Volume: 74
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: PINE HILL CRYSTAL SPRING WATER CO., A CORPORATION, AND ALSO AS SUCCESSOR TO HYGEIA WATER CO. v. THE UNITED STATES
Judges: 
Pages: 729–737

Head Matter:
PINE HILL CRYSTAL SPRING WATER CO., A CORPORATION, AND ALSO AS SUCCESSOR TO HYGEIA WATER CO. v. THE UNITED STATES
[No. J-613.
Decided May 2, 1932]
Mr. Harry S. Hall for the plaintiff.
Mr. Joseph H. Sheppard, with whom was Mr. Assistant Attorney General Charles B. Rugg, for the defendant.

Opinion:
MEMORANDUM BY THE COURT
This case turns upon tbe question as to whether tbe plaintiff filed in time a proper claim for refund. Plaintiff contends that tbe letter of January 31, 1923 (Finding III), is a sufficient and legal refund claim. This issue was involved in tbe case of Philipsborn v. United States, 72 C. Cls. 545, and we think that tbe plaintiff's case comes within that decision. See also Baltimore & Ohio Railroad Co. v. United States, 260 U. S. 565.