CHANCE, MERRITT O., RECEIVER

Excise tax; social club; dues and admission fees.

CHEROKEE NATION__

Indian claims; special act for suit by nation or tribe; suit brought by certain members of tribe; treaty; national property; communal property; judicial notice; res adjudicata.

CHICAGO ENgineers' Club__.

Page

692

1

615

Excise tax; social club; dues and initiation fees.

Income tax; splitting cause of action; res adjudicata.

CHIPPEWA INDIANS OF MINNESOTA___

410

Indian claims; construction of agreement or treaty; under-
standing of Indians; determination of reservation by
commissioners; title to diminished reservation.

CITY CLUB OF WASHINGTON, D. C.....

692

COFFEY, ALBION MCD..

779

Compensation of retired officer of Army Medical Corps for
examination of applicants for enlistment.

COLUMBIAN NATIONAL FIRE INSURANCE Co..

622

Income tax; profit on sale of assets; capital expenditure;
good will; commissions on sales of stock.

COOK, WILLARD R., & Co.......

708

Eminent domain; additional compensation for land taken;
res adjudicata.

COOPER, HARRY E...

850

Transportation of Navy officer's dependent, on change of
station.

CRESCENT PLUMBING & HEATING CO.___.

742

Contract for steam and hot water system; rock excavation;
insulation of expansion joints; construction of contract;
liquidated damage.

CUNNINGHAM, THOMAS H..

852

Transportation of Army officer's dependents, on change of

station.

Page

DALTON & BALCH, INC---

29

Excise tax; automobile parts or accessories; segregation of
taxable and nontaxable articles; evidence.

DODGE, CLEVELAND E., EXECUTOR__

156

Income tax; overpayment credited on barred deficiency;
"account settled."

DODGE, CLEVELAND H., ESTATE OF.......

156

DUNGAN, HOOD & Co....

505

Income and profits tax; statute of limitation; claim for

abatement; duplicate overassessment.

DUTTON, CARL R..

852

Balance of pay as instructor at United States Military
Academy; insufficiency of appropriation.

EBLING, LOUISE, ESTATE OF_-_

256

ECKSTEIN, LOUIS.

725

Income tax; income from business carried on in buildings on
State school lands.

EDWARDS, THOMAS C.

118

Contract for hay; obligation to perform; breach of contract
by Government; abandonment by contractor; interest on
claim.

ELBA MANUFACTURING Co. (MAXTON PLANT)-------
Contract for cotton linters.

856

ELDER MANUFACTURING CO...

666

Income and profits tax; valuation of inventory; cost or

FIRST NATIONAL BANK OF BEAVER FALLS, Admr......

9

Income tax; interest on overpayment.

FLYNN, MICHAEL, INC............

194

Sale of Government supplies; "scrap material"; con-
struction of contract.

FRANZ, CHARLES__

849

Transportation of Navy officer's dependent, on change

of station.

GIANT FURNITURE Co..

Income tax; deduction of reserve for contingent liability;

estoppel.

GLOBE-WERNICKE Co---

Page

540

105

Income and profits tax; depreciation on equipment;
book entries as evidence; burden on taxpayer to
show error by Commissioner.

Income tax, sufficiency of refund claim; statutes of

limitation; pleading conclusion of law.

HIGHTOWER, OSCAR V...

712

Lease of room for postal station; additional improve-
ments and equipment; cancellation of lease.

HILLS, ALFRED K., ESTATE OF..

41

HILLS, JESSIE NORWELL, EXECUTRIX___

41

Estate tax; informal rejection of claim for refund;
statute of limitation.

HOLMAN, JONATHAN L..........

851

Balance of pay of instructor at United States Military
Academy; insufficiency of appropriation.

HORUFF, FRANK J..........

761

Income tax; voluntary return and payment of defi-
ciency tax after statute had run against collection;
waiver of statute of limitation.

Rental

HUFTY, MALCOLM A..

and subsistence allowances, Navy officer; dependent mother.

849,854

INDIAN MOTOCYCLE Co..

Excise tax; sales of motor vehicles by manufacturers
to independent dealers for sale and delivery by
them to municipalities of States for Governmental
purposes.

INDIANS OF CALIFORNIA..

Page

594

854

Petition of attorney to be recognized as attorney of record.

INDUSTRIAL TRUST CO. ET AL., EXECUTORS _.

647

Estate tax; inclusion of life insurance in gross estate;
violation of due process clause of Constitution.

Eminent domain; taking of land by overflow resulting
from dam for improvement of navigation; interest.

JOHNSON, MARSHALL B................

367

JONES, JAMES CALVIN..........

386

Implied contract; advertisement and proposal for
railway mail-delivery devices.

JONES MERCANTILE CO____.

60

Income tax; statute of limitation; failure of Commis-
sioner to send notice by registered mail.

KANSAS OR KAW TRIBE OF INDIANS..

264

Special jurisdiction; relation of Government and
Indians; guardian and ward; adequacy of treaty
consideration; modification or abrogation of treaty;
President's determination of fact; release of claims
by tribe.

KARAGHEUSIAN, ARSHAG_

96

Income tax; partnership reorganized as corporation;
distribution or withdrawal of income; partnership returns.

KENILWORTH PARK CO...

249

KIECKHEFER, JOHN W., ET AL, LQDTRS

71

Income and profits tax; validity of waiver.

Page

71

325

KIECKHEFER PAPER CO.

KING, W. S., & COMPANY, INC...

Contract for repairing buildings; fire insurance required
of contractor; decision of contracting officer; reversal
of decision; appeal by contractor; damage from delay
in payment; proof of damages.

KLOTZ, GEORGES, ET AL.

514

Income tax; application of a refund allowed one member
of a partnership to payment of tax of another member.

KLOTZ, HENRI..

514

KRISE, A. E., RECEIVER

854

Eminent domain; additional compensation for lands; res
adjudicata.

LEONARD, LAWRENCE C..

147

Army pay; instructor at Military Academy; failure of
appropriation; construction of statute.

LEOPOLD, HARRY G., ESTATE OF

854

LEOPOLD, MARY M., ADMX..

854

Navy pay; base or period pay; active service after retire-
ment.

LEYS, JAMES F.

Navy pay; Vice Admiral retired; retirement as of next
higher rank when no vacancy in active service.

235, 854

LIBBY, MCNEILL & LIBBY..

579

Income tax; revocation of Commissioner's action; accord
and satisfaction; jurisdiction; erroneous application
of overpayment to a satisfied deficiency for another
year; claim for refund.

MCFADDIN, IDA CALDWELL, ET AL., EXECUTORS__

794

Estate tax; inclusion of real estate in West Virginia in
decedent's estate for estate-tax purposes.