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TABLE OF CASES REPORTED

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

Pago ABRAHMS, SIDNEY F.----

107 Pay and allowances; quarters of Army officer on duty with

Civilian Conservation Corps.
A. F. HAMACEK MARINE CORPORATION-----

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. ALUMINUM COOKING UTENSIL Co., THE------------ 187

Interest on amounts withheld by the Government. A. P. WILLIAMS IRON & BRONZE COMPANY, INC.---- 111

Government contract; additional material furnished. ATKINSON-KIER COMPANY ---

266 BAILEY, BERTHA M. AND W. C. JR., EXECUTORS.... 644 BAILEY, WALTER C., DECEASED, ESTATE OF.-.-. 644

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.------

684 Petition for writ of certiorari denied by the Supreme

Court.

Pago 604

685

353

285

70

683

BRATTON, HOWARD, JR-----

Appointment to Government position.
BRITISH AMERICAN TOBACCO COMPANY, LTD-----

Petition for writ of certiorari denied by the Supreme

Court.
BROOKS-SCANLON CORPORATION------

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....

----------Retired pay of Foreign Service officer; double salary; re

tired pay not salary; annuity and salary; no limitations

on annuities. CHAMPION RIVET COMPANY ---

Income tax, premature assessment and collection; with

drawal of petition; form of consent not material; consent

and stipulation. CHEROKEE FUEL COMPANY.-

| UEL COMPANY.--.--.-.-.-.-.-.-.--. 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 In

terior 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--

------Judgment entered. CONSOLIDATED AIRCRAFT CORPORATION----

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

or "supplies"'; letter written after execution of contract. CONTINENTAL Cotton Oil Co.--

Contract for cotton linters. CRAIK, JOHN--

Income tax; income of nonresident alien from partner

ship. CROSSETT, EDWARD C.....

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

income. CROSSETT, ELISABETH R..-..

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

income.

140

457

675

496

678

345

212

212

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Page 685

684

537

676

675

308 677

17

CUBAN-AMERICAN SUGAR COMPANY..

Petition for writ of certiorari denied by the Supreme

Court.
C. W. BLAKESLEE & Sons, Inc., ET AL-----

Petition for writ of certiorari denied by the Supreme

Court.
DAWNIC STEAMSHIP CORPORATION...

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

tions; amended petition; fraud. DEMELLE, WILLIAM J...

Government contract; jurisdiction. DENE, JAMES.-

Judgment entered. DUNNINGTON, VIRGINIUS G..

Income tax; consent to deficiency assessments; right to

collect. EARLE, THOMAS, & Sons, Inc.----

----------ELCOCK, CHARLES.--.

Rental allowance; captain in Engineer Reserves, U. S. A.
FAY, ALBERT R., DECEASED, ESTATE OF-------
FAY, JENNIE L., ET AL., EXECUTORS-
FIRST NATIONAL STEAMSHIP COMPANY, ET AL.----

Jurisdiction; suit against Fleet Corporation; agency of the

Government.
FISHMAN, SAMUEL, ET AL.----------

Government contract; jurisdiction.
F. W. SICKLES COMPANY, THE..

Income tax; forgiveness of indebtedness.
G. G. LOEHLER COMPANY. ----
GRAYBAR ELECTRIC COMPANY, INC.------ ---

Government contract; delay by the Government; proper

party to contract; mutual obligation of parties; waiver

of time provisions. HAMACEK (A. F.) MARINE CORPORATION---------HANNA FURNACE CORPORATION, THE.--

Income tax; rejection of refund claim; amendment to

claim; failure to present claim to Commissioner. HARRIS TRUST AND SAVINGS BANK, ET AL., EXECUTORS.---------

-------Estate tax; trust executed in contemplation of death. Hood & GROSS-----

Government contract; payment of prevailing wages;

remedy of Government; termination of contract. HUBER, FRED W. ET AL.----

632

676

----------

600

158

232

683

439

17

--------

258

401

Page 310

526

-------

276

203

684

606

678

677

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----

Property of Army officer lost or destroyed; "military

duty." John P. SQUIRE COMPANY.-KEINER-WILLIAMS STAMPING Co....

Income tax; deduction for depreciation. KERNOCHAN, WHITNEY, EXECUTOR-------

Petition for writ of certiorari denied by the Supreme

Court.
KIRKENDALL, HAZEL V.----

Income tax; recovery of money illegally received by the

Government; jurisdiction; admission under duress;

money wrongfully confiscated.
LAKE COUNTY MANUFACTURING Co.--.

Contract for cotton linters.
LANDIS & YOUNG BUILDERS------

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

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.------
Government contract; school grounds not authorized to

be used for playgrounds.
LOUISVILLE BRIDGE COMMISSION (No. 44754)------

Transportation of troops and munitions over toll bridge. LUKENS DREDGING & CONTRACTING CORP.-------

Government contract; error in drawings or specifications. McColl, CHARLES D..

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

Contract for cotton linters.
MASON COMPANY, INC., SILAS------
MIDPOINT REALTY COMPANY, INC.---.

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.

36

158

676

184

676

678

266 335

247

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