Sterling Sugars, Inc. In Court of Claims, no. 45050, Lawrence [Laurence] M. Williams, as liquidator of Sterling Sugars, Inc., formerly Louisiana corporation, Sterling Sugars Saks Corp., and Sterling Sugars, Inc., Delaware corporation, v. United States; no. 45054, Laurence M. Williams, as liquidator of Sterling Sugars, Inc., formerly Louisiana corporation, v. [same]; brief for United States.