CENTRAL AGUIRRE SUGAR CO. v. UNITED STATES

No. K-325.

2 F.Supp. 538 (1933)

CENTRAL AGUIRRE SUGAR CO. v. UNITED STATES.

Court of Claims.

February 6, 1933.


Attorney(s) appearing for the Case

Howe P. Cochrane, of Washington, D. C. (Harry Friedman and William N. Wood, both of Washington, D. C., on the brief), for plaintiff.

Charles B. Rugg, Asst. Atty. Gen. (George H. Foster, of Washington, D. C., on the brief), for the United States.

Argued before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WHALEY, Judge.

This is a suit for the recovery of income and excess profits taxes for the calendar year 1917 in the sum of $331,511.57 alleged to have been erroneously and illegally assessed and collected.

In 1905 the Central Aguirre Sugar Companies was organized as a voluntary association under a declaration of trust of the character commonly referred to as a "Massachusetts Trust." This association in May, 1918, filed its income and excess profits tax returns...

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