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 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 ALUMINUM COMPANY OF AMERICA, A CORPORATION, (No. L-125)__ 173 Internal Revenue Tax; interest on overpayments wrong- ALUMINUM COMPANY OF AMERICA, A CORPORATION, (No. 42643)- 647 Income tax; judgment on counterclaim; interest on over- BAILEY, BERTHA M. AND W. C. JR., EXECUTORS- 644 644 75 Estate Tax; life insurance proceeds. BERLINER HANDELS-GESELLSCHAFT__. Capital stock excise tax; foreign corporation engaged in BERLINER HANDELS-GESELLSCHAFT.. Petition for writ of certiorari denied by the Supreme 684 Income tax; failure to file timely claim for refund; account Rental of property by Government; breach of contract; BRUNSWICK, WILLIAM W. 1 285 Retired pay of Foreign Service officer; double salary; re- CHAMPION RIVET COMPANY____ 70 Income tax, premature assessment and collection; with- 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- CROSSETT, EDWARD C.... 212 Income tax; inclusion of trust income in grantor's gross 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 C. W. BLAKESLEE & SONS, INC., ET AL... 684 Petition for writ of certiorari denied by the Supreme DAWNIC STEAMSHIP CORPORATION.. 537 Claims filed with U. S. Shipping Board; statute of limita Income tax; consent to deficiency assessments; right to 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----- 632 GRAYBAR ELECTRIC COMPANY, INC.. Government contract; delay by the Government; proper 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; 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- JACKSON, ORVILLE.. Page 310 27 526 Property of Army officer lost or destroyed; "military Petition for writ of certiorari denied by the Supreme KIRKENDALL, Hazel V.......... 606 Income tax; recovery of money illegally received by the 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- LOEHLER, G. G............... 158 Government contract; school grounds not authorized to LOUISVILLE BRIDGE COMMISSION (No. 44754)- - 676 Property of Army officer lost, damaged or destroyed. MCNAIR-YOUNG CO..... 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 |