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TABLE OF CASES REPORTED

NOTE. For cases dismissed and not indexed hereunder, see page 679 et seq.

ABRAHMS, SIDNEY F

Page

107

Pay and allowances; quarters of Army officer on duty with
Civilian Conservation Corps.

A. F. HAMACEK MARINE CORPORATION

683

Petition for writ of certiorari denied by the Supreme Court. ALABAMA OIL & GUANO COMPANY...

678

Contract for cotton linters.

ALTA ELECTRICAL AND MECHANICAL COMPANY__

466

Government contract; right to withdraw bid before
acceptance.

ALUMINUM COMPANY OF AMERICA, A CORPORATION,

(No. L-125)__

173

Internal Revenue Tax; interest on overpayments wrong-
fully withheld; counterclaim dismissed.

ALUMINUM COMPANY OF AMERICA, A CORPORATION,

(No. 42643)-

647

Income tax; judgment on counterclaim; interest on over-
payments withheld.

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BAILEY, BERTHA M. AND W. C. JR., EXECUTORS-
BAILEY, WALTER C., DECEASED, ESTATE OF..

644

644

75

Estate Tax; life insurance proceeds.

BERLINER HANDELS-GESELLSCHAFT__.

Capital stock excise tax; foreign corporation engaged in
business in United States; distinction between capital
stock tax and income tax; "engaged in business";
corporation activities; domestic and foreign corpora-
tion.

BERLINER HANDELS-GESELLSCHAFT..

Petition for writ of certiorari denied by the Supreme
Court.

684

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Income tax; failure to file timely claim for refund; account
stated.
BROWNSTEIN-LOUIS COMPANY, A CORPORATION__

Rental of property by Government; breach of contract;
commencement of suit within statutory period; limita-
tion on rental of property by Government.

BRUNSWICK, WILLIAM W.

1

285

Retired pay of Foreign Service officer; double salary; re-
tired pay not salary; annuity and salary; no limitations
on annuities.

CHAMPION RIVET COMPANY____

70

Income tax, premature assessment and collection; with-
drawal of petition; form of consent not material; consent
and stipulation.

CHEROKEE FUEL COMPANY.

683

140

Petition for writ of certiorari denied by the Supreme court. CHIPPEWA INDIANS OF MINNESOTA (No. H-163)____ Indian claims; power of Congress not affected by the civilization act of 1889; action of Secretary of the Interior effectual; consent by acceptance of allotments. COLUMBIA PLANOGRAPH COMPANY, INC., THE______ Government contract for printing under N. I. R. A. Act; discretion of the President.

COMMINGS, THOMAS-

457

675

Judgment entered.

CONSOLIDATED AIRCRAFT CORPORATION..

496

Social Security taxes not taxes on "material," "articles,"

or "supplies"; letter written after execution of contract.

CONTINENTAL COTTON OIL CO..

678

Contract for cotton linters.

CRAIK, JOHN ___

345

Income tax; income of nonresident alien from partner-
ship.

CROSSETT, EDWARD C....

212

Income tax; inclusion of trust income in grantor's gross
income.

CROSSETT, ELISABETH R...

212

Income tax; inclusion of trust income in grantor's gross

income.

Page

CUBAN-AMERICAN SUGAR COMPANY.

685

Petition for writ of certiorari denied by the Supreme
Court.

C. W. BLAKESLEE & SONS, INC., ET AL...

684

Petition for writ of certiorari denied by the Supreme
Court.

DAWNIC STEAMSHIP CORPORATION..

537

Claims filed with U. S. Shipping Board; statute of limita

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Income tax; consent to deficiency assessments; right to
collect.

EARLE, THOMAS, & SONS, INC...

308

ELCOCK, CHARLES...

677

Rental allowance; captain in Engineer Reserves, U. S. A. FAY, ALBERT R., DECEASED, ESTATE OF..

17

FAY, JENNIE L., ET AL., EXECUTORS..

17

FIRST NATIONAL STEAMSHIP COMPANY, ET AL-----
Jurisdiction; suit against Fleet Corporation; agency of the

632

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GRAYBAR ELECTRIC COMPANY, INC..

Government contract; delay by the Government; proper
party to contract; mutual obligation of parties; waiver

232

of time provisions.

HAMACEK (A. F.) MARINE CORPORATION.

683

HANNA FURNACE CORPORATION, THE...

439

Income tax; rejection of refund claim; amendment to claim; failure to present claim to Commissioner. HARRIS TRUST AND SAVINGS Bank, et al., EXECU

TORS__

17

Estate tax; trust executed in contemplation of death. HOOD & GROSS___

258

Government contract; payment of prevailing wages;
remedy of Government; termination of contract.

HUBER, FRED W. ET AL.

401

IRVING TRUST COMPANY, A CORPORATION..

Income tax; valuation of assets in merger; cost of property acquired; "write-up" of assets binding; consolidation. ISMERT-HINCKE MILLING COMPANY, THE.......

Government contract; nonpayment of processing tax; con-
sideration; reimbursement; tax absorbed; refund of tax
not stipulated; Government as a party immaterial.

JACKSON, ORVILLE..

Page

310

27

526

Property of Army officer lost or destroyed; "military
duty."

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Petition for writ of certiorari denied by the Supreme
Court.

KIRKENDALL, Hazel V..........

606

Income tax; recovery of money illegally received by the
Government; jurisdiction; admission under duress;

money wrongfully confiscated.

LAKE COUNTY MANUFACTURING CO.

678

LANDIS & YOUNG BUILDERS_

Contract for cotton linters.

Government contract; delay by Government. LEHIGH PORTLAND CEMENT Co.--.

677

36

Income and profits tax; premature assessment of defi-
ciencies before expiration of sixty-day limit; remedy
specific; injunction barred; appeal to Board of Tax
Appeals; premature assessment valid.

LOEHLER, G. G...............

158

Government contract; school grounds not authorized to
be used for playgrounds.

LOUISVILLE BRIDGE COMMISSION (No. 44754)- -

676

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Property of Army officer lost, damaged or destroyed. MCNAIR-YOUNG CO.....

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Income tax; affidavit of parent corporation not claim for refund; account stated; lack of unequivocal acceptance. MOSBACHER, EMIL..

Income tax; deduction for losses; statements by taxpayer.

247

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