The outcome of the case between Spreckels Sugar Refining Company and Penrose A. McClain, Collector of Internal Revenue for the First District of Pennsylvania was a decision in favor of the Spreckels Sugar Refining Company. The case involved a dispute over the payment of internal revenue taxes on sugar that the company had imported. The company argued that the taxes were unconstitutional, while the collector argued that they were valid. The Supreme Court ultimately ruled in favor of the company, stating that the taxes were unconstitutional because they discriminated against imported sugar in favor of domestically produced sugar. As a result, the company was not required to pay the taxes in question.