Rental and subsistence allowances, Navy officer; de-
pendent mother.

MOLLOHON MANUFACTURING CO..

35

Income and profits tax; depreciation on plant; Commis-
sioner's determination; burden of proof; evidence.

MOORE, MARTIN B., ESTATE OF

842

MOORE, SARAH E., EXECUTRIX..

842

Income tax; assessment of tax on income from sale of
property on installment payments mostly payable
after death of vendor, under statute enacted subsequent
to such sale.

MORGAN, W. FORBES..

81

Income tax; compromise settlement; mutual mistake;
revocation.

NEW JERSEY AND NEW YORK R. R. Co.

243

Transportation of mails; separately operated short-line
railroad; classification and fixing of rates; jurisdiction.

NEW JERSEY WORSTED MILLS_____

640

Jurisdiction; claim pending in another court.

OLSEN, JAMES L...

850

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

OMAHA BAUM IRON STORE, INC.............

67

Income and profits tax; affiliation; redetermination of tax;
account stated; burden of proof.

OWEN, OTTO C., TRUSTEE

249

Income tax; failure to show error in Commissioner's valua-
tion.

PACIFICO, FRANCESCO

391

Seizure and sale of goods imported by alien; statute of
limitation.

PEABODY COAL CO.

202,853

Income tax; deductible loss; contemplated gain; corporate
stock surrendered by taxpayer for refinancing corpora-
tion.

Page

PEOPLES, ULYSSES J. L., Jr..

241

Army pay; instructor at Military Academy; pay of higher
rank; deficiency in appropriation.

PEOPLES-PITTSBURGH TRUST Co., EXECUTOR.

716

Income tax; continuation of partnership business after
death of partner; taxation of deceased partner's share of
income.

PETERS, CHARLES J.............

830

Income tax; deduction of taxpayer's loss on loans to and
stock of corporation; deduction of worthless debt.

PETERS, GEORGE W..

830

Income tax; deduction of taxpayer's loss on loans to and
stock of corporation; deduction of worthless debt.

PIERCE-ARROW MOTOR CAR CO-

488

Income tax; statute of limitation; reconsideration of
claim; inventory materials or capital asset.

POUND, JAMES H., ESTATE OF_

175

PRATT & WHITNEY COMPANY_

676

Income tax; overpayment credited on barred deficiency;
account stated; statute of limitation.

Transfer stamp tax on stock issued by plaintiff as consider-
ation for business and assets of other companies.

RED LAKE BAND OF CHIPPEWA INDIANS

410

REID, JOHN, Jr...

342

Navy pay; longevity; construction of statute; creditability
of officer's record; burden of proof.

SAFE DEPOSIT & TRUST CO. OF BALTIMORE ET AL.,

ADMRS

606

Estate tax; statute of limitation; limitation of refund to
portion of tax paid within four years of filing refund
claim.

SCARBROUGH, E. M., ESTATE OF

152.

SCARBROUGH, J W., ET AL., TRUSTEES

152:

Income tax; deduction from gross income; contribution to
employees' sick-benefit fund.

142706-36-CC-VOL 80--2

Page

SEVEN HUNDRED NINETEEN FIFTH AVENUE CO....
SKINNER MANUFACTURING CO____

853

137

Income tax; waiver of salary by officer of corporation;
modification of salary contract; deduction of salary

waived in prior year.

SMITH, FRANCIS A....

854

Rental and subsistence allowances, Navy officer; dependent
mother.

SOLLITT, RALPH, & SONS CONSTRUCTION CO.... Contract for construction of marine barracks; requirement of "glazed" tile in certain rooms; construction of contract.

798

SPEIER, HERMAN_

701

Income tax; constructive receipt of cash dividend on
corporate stock.

Income and profits tax; equitable estoppel; repudiation of

agreed assessment.

STOCKYARD HARNESS & SADDLERY CO.

824

THEBAUT, JAMES C.....

851

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

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

TOLLAKSEN, LESLIE BLISS...

850, 855

Rental and subsistence allowances, Coast Guard officer;
dependent mother.

TRIMOUNT DREDGING Co.

559

Contract for dredging in Portland Harbor; extra work;
unanticipated work and expense; liquidated damage for

delay.

Page

UNION STOCK YARD & TRANSIT Co.

824

UNITED POST OFFICES CORP.

785

Lease of building for postal station; construction of con-
tract; additional toilet facilities; repair and maintenance
of conveyor system.

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

WELLS, EARL.

853

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

WESTMINSTER OIL & FERTILIZER CO____

856

Contract for cotton linters.

WHITE, ALBERT F.............

853

Rental and subsistence allowances, Navy officer; dependent
mother.

WHITEHALL LUNCH CLUB, Inc..........

350

Excise tax; social or athletic club; dues and membership
fees; date of payment by check; statute of limitation.