OAHU SUGAR COMPANY v. UNITED STATES

No. 422-58.

300 F.2d 773 (1962)

OAHU SUGAR COMPANY, Limited v. The UNITED STATES.

United States Court of Claims.

March 7, 1962.


Attorney(s) appearing for the Case

Gilbert E. Cox and J. Russell Cades, Honolulu, Hawaii, for plaintiff. Seymour S. Mintz, Washington, D. C., Smith, Wild, Beebe & Cades, Honolulu, Hawaii, and Hogan & Hartson, Washington, D. C., were on the brief.

Benjamin H. Pester, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. James P. Garland and Lyle M. Turner, Washington, D. C., were on the brief.


JONES, Chief Judge.

In this action, plaintiff, Oahu Sugar Company, Limited, sues for refund of additional income taxes in the amount of $341,968.75, with interest, assessed and paid for the years 1950, 1951 and 1952.

Since 1897, plaintiff has operated a sugar plantation, including a raw sugar mill, on the Island of Oahu in Hawaii.

The controversy is whether gains from plaintiff's sales of certain unimproved land and land with houses thereon should...

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