nary and necessary" business expenses under § 23 (a) (1) (A) of
Internal Revenue Code of 1939. Tank Truck Rentals v. Commis-
sioner, p. 30; Hoover Motor Express Co. v. United States, p. 38.
5. Federal estate tax-Proceeds of irrevocably assigned single-pre-
mium life insurance policies.-Proceeds of single-premium life insur-
ance policies which had been assigned irrevocably to children of
insured not includable in estate of insured for purposes of federal
estate tax under § 811 (c) (1) (B) of Internal Revenue Code of 1939,
though such policies were bought at same time and from same com-
panies as single-premium nonrefundable life annuities payable to
insured. Fidelity-Philadelphia Trust Co. v. Smith, p. 274.
TEMPORARY DISABILITY. See Workmen's Compensation.
TEXAS TOWER. See Admiralty, 1.
TRANSPORTATION. See Admiralty; Antitrust Acts; Employers'
Liability Act; Federal Maritime Board; Interstate Commerce
Commission; Panama Canal; Procedure, 2; Taxation, 4.
TRIAL. See Aliens, 3; Constitutional Law, III; V; Contempt;
Procedure.
UTAH. See Interstate Commerce Commission, 2.
VENUE. See Aliens, 3.
VOTING. See Constitutional Law, I, 1.
WAIVER. See Constitutional Law, V.
WAR. See Citizenship, 4; Constitutional Law, I, 2.
WATER CARRIERS. See Admiralty; Federal Maritime Board;
Panama Canal.
WEIGHT LAWS. See Taxation, 4.
WITNESSES. See Constitutional Law, V, 1; Contempt, 1; Crim-
inal Law, 1.
1. "Acquisition."-§ 5 (2) (a), Interstate Commerce Act. County
of Marin v. United States, p. 412.
2. "Agents."-Federal Employers' Liability Act. Sinkler v. Mis-
souri Pacific R. Co., p. 326.
3. "Any place in the United States at which the violation may
occur.”—§ 279, Immigration and Nationality Act. United States v.
Cores, p. 405.
4. "Attached to the principles of the Constitution of the United
States."-§ 4, Nationality Act of 1906. Nowak v. United States, p.
660; Maisenberg v. United States, p. 670.
5. "Business expenses.”—§ 23 (a)(1)(A) of Internal Revenue Code
of 1939. Commissioner v. Sullivan, p. 27; Tank Truck Rentals v.
Commissioner, p. 30; Hoover Motor Express Co. v. United States,
p. 38.
6. "Capital gain."-§ 117, Internal Revenue Code of 1939. Com-
missioner v. P. G. Lake, Inc., p. 260.
7. "Carrier."-§ 5 (2) (a), Interstate Commerce Act. County of
Marin v. United States, p. 412.
8. "Claim . . . against the Government of the United States."-
False Claims Act. Rainwater v. United States, p. 590; United States
v. McNinch, p. 595.
9. "Concealment of a material fact."—§ 340 (a), Immigration and
Nationality Act of 1952. Maisenberg v. United States, p. 670.
10. "Conformity to the usages at law . . . now prevailing."-§ 24
of Clayton Act of 1914, 18 U. S. C. § 402. Green v. United States,
p. 165.
11. "District in which the offense was committed."-Rule 18, Fed-
eral Rules of Criminal Procedure. United States v. Cores, p. 405.
12. "Entry of the judgment."-Rule 73 (a), Federal Rules of Civil
Procedure. United States v. Schaefer Brewing Co., p. 227.
13. "Expenses."-§ 23 (a) (1) (A) of Internal Revenue Code of
1939. Commissioner v. Sullivan, p. 27; Tank Truck Rentals v.
Commissioner, p. 30; Hoover Motor Express Co. v. United States,
p. 38.
14. "Full hearing."-Packers and Stockyards Act. Denver Union
Stock Yard Co. v. Producers Livestock Marketing Assn., p. 282.
15. "Good cause."-§ 338 (a), Nationality Act of 1940. Nowak v.
United States, p. 660; Maisenberg v. United States, p. 670.
16. "Good cause."-Rule 34, Federal Rules of Civil Procedure.
United States v. Procter & Gamble Co., p. 677.
17. "Good faith."-28 U. S. C. § 1915. Ellis v. United States,
p. 674.
18. "Infamous crime."-Fifth Amendment.
States, p. 165.
19. "Judgment."-Rule 73 (a), Federal Rules of Civil Procedure.
United States v. Schaefer Brewing Co., p. 227.
20. "Member of a crew of any vessel.”—§ 1654 of Defense Bases
Act. Grimes v. Raymond Concrete Pile Co., p. 252.
21. "Necessary" business expenses.-§ 23 (a) (1) (A) of Internal
Revenue Code of 1939. Commissioner v. Sullivan, p. 27; Tank Truck
Commissioner, p. 30; Hoover Motor Express Co. v. United
Rentals v.
States, p. 38.
22. "Ordinary income."-Internal Revenue Code of 1939. Com-
missioner v. P. G. Lake, Inc., p. 260.
23. "Ordinary and necessary expenses" of business.-§ 23 (a) (1)
(A) of Internal Revenue Code of 1939. Commissioner v. Sullivan,
p. 27; Tank Truck Rentals v. Commissioner, p. 30; Hoover Motor
Express Co. v. United States, p. 38.
24. "Reasonable stockyard services."-Packers and Stockyards Act.
Denver Union Stock Yard Co. v. Producers Livestock Marketing
Assn., p. 282.
25. "Remains."-§ 252 (c), Immigration and Nationality Act.
United States v. Cores, p. 405.
26. "Resort to other discriminating or unfair methods."-§ 14,
Shipping Act of 1916. Federal Maritime Board v. Isbrandtsen Co.,
p. 481.
27. "State where the said crimes shall have been committed."-
U. S. Const., Art. III, § 2, cl. 3; Sixth Amendment. United States v.
Cores, p. 405.
28. "Temporary disability."-Alaska Workmen's Compensation
Act. Alaska Industrial Board v. Chugach Electric Assn., p. 320.
29. "Time of entering the United States."-§ 4 (a) Anarchist Act
of 1918, as amended by § 22 of Internal Security Act of 1950.
Bonetti v. Rogers, p. 691.
30. "Undue, unreasonable, or unjust discrimination against inter-
state. . . commerce."-§ 13 (4), Interstate Commerce Act. Public
Service Comm'n of Utah v. United States, p. 421.
31. "Unjust, unreasonable or discriminatory regulation or prac-
tice."-Packers and Stockyards Act. Denver Union Stock Yard Co.
v. Producers Livestock Marketing Assn., p. 282.
32. "Wages, hours, and other terms and conditions of employ-
ment."-§ 8 (d) of National Labor Relations Act. Labor Board v.
Borg-Warner Corp., p. 342.
33. "Willful misrepresentation."-§ 340, Immigration and National-
ity Act of 1952. Maisenberg v. United States, p. 670.
WORKMEN'S COMPENSATION. See also Admiralty; Employ-
ers' Compensation Act; Procedure, 6, 9.
Alaska-Award of "temporary disability" payments after pay-
ment for "total and permanent disability."-In circumstances of
case, there was factual basis for award of "temporary disability"
payments under Alaska Workmen's Compensation Act after pay-
ment had been made for "total and permanent disability."
Industrial Board v. Chugach Electric Assn., p. 320.
U. S. GOVERNMENT PRINTING OFFICE: 1958 O-458778
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