Case: 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
Abbreviation: Williams v. United States
Decision Date: 1943-02-01
Docket Number: No. 45050; No. 45654
Citation: 100 Ct. Cl. 572
Volume: 100
Reporter: United States Court of Claims Reports
Court: Supreme Court of the United States
Jurisdiction: United States
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: 
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.