TABLE OF CASES

NOTE. For cases dismissed by the Court of Claims pertaining to PAY AS CANDIDATE FOR COMMISSION, UNITED STATES ARMY; REFUND OF TAXES; TRANSPORTATION FURNISHED THE GOVERNMENT; and UNIFORM GRATUITY, not indexed hereunder, see page 703, et seq.

ALDRIDGE, MARY S., EXECUTRIX_

Refund of income tax; statute of limitations; waiver by
executrix; decisions of State courts as to validity;
additional claim for refund; discovery of duplication in
return.

Page 424

AMERICAN CAN COMPANY..

285

Contracts for manufacture of hard-bread cans; cancella-
tion; agreed loss; rescission of settlement agreement.

Contract for crude and fuel oil; diminution of source of

supply; potential; force majeure; breach by Govern

Contract for steel radio towers; reformation; recovery of

Contract to manufacture woolen trousers; Dent Act; juris-
diction; requirement as to pleadings and proof.

BAUMAN, ABRAHAM

413

Labor on garments; failure of Government to furnish
material; fall in price of machinery; damages.

BEMIS, ALBERT FARWELL, ET AL.

457

Refund of income tax; dividends paid in 1917 out of earn-
ings for prior years; "most recently accumulated "
profits; proof of date of earnings.

IX

BEMIS, ALBERT FARWELL, TRUSTEE__

Refund of income tax; dividends paid in 1917 out of earn-
ings for prior years; "most recently accumulated"
profits; proof of date of earnings.

BRODY, S..

Page

467

538

Sale of grain and bread bags; inspection; sale"

as is."

Refund of excess-profits tax; partnership profits; loss in
excess of salary.

CAFFEY, FRANCIS G., RECEIVER__

698

Ships requisitioned, U. S. Shipping Board.

CALVERT MORTGAGE CO___.

261

Refund of income tax; building and loan associations.

Refund of excess-profits tax; deduction for loss outside
partnership business.

CHEMISTS' CLUB.

156

Refund of taxes; social, athletic, or sporting club; initia-
tion fees and annual dues.

CHEVROLET MOTOR CO---

211

Refund of capital-stock tax; holding company and com-
pany doing business.

CHICAGO & EASTERN ILLINOIS RY. Co

702

Transportation of the National Guard.

Page

CHISHOLM, EDWARD DE C..

698

Refund of excess-profits tax.

CLEVELAND, CINCINNATI, CHICAGO & ST. LOUIS RY. Co

534

119

COMPAGNIE GÉNÉRALE TRANSATLANTIQUE_

Expropriation of shipbuilding contract; vessels under

construction.

CONN, C. G., LTD---

Refund of excise taxes; jewelry; musical instruments. CONNELLY STEAMSHIP CO., JOHN M., ET AL-‒‒‒‒‒‒ Expropriation of shipbuilding contract; vessels under construction.

230

38

CONSORZIO VENEZIANO DI ARMAMENTO E NAVIGAZIONE__ Expropriation of shipbuilding contract; vessels under construction.

11

CORTEZ OIL COMPANY.

390

Refund of income and excess-profits taxes; oil and gas

mining lease of Indian lands; deductions for depletion
and depreciation from invested capital.

Dent Act award; subsequent settlement of items not in-
cluded in award.

DAYTON-WRIGHT COMPANY___

544

Contract for experimental airplanes; change of plans; fail

ure to attain intended results.

DELAWARE, LACKAWANNA & WESTERN R. R. Co_______

700

Transportation of troops and impedimenta.

DOBLIN, SAMUEL

Contract for axe handles; assignment; breach; purchase of claim against United States under sale in bankruptcy. DODGE, MATILDA R., ET AL., ADMINISTRATORS‒‒‒‒‒

Refund of income tax; decree ordering distribution; in-
come received when dividend is distributed.

DRIGGS, LOUIS L., ET AL--

Use of patented invention-automatic guns.

DUCKETT, A. W., & Co..

Reversed by Supreme Court.

DUCKETT, A. W., & Co...

On mandate of Supreme Court.

EATON, BROWN & SIMPSON, INC.

INC---

Page

352

178

700

694

700

693.

Certiorari denied by Supreme Court.

ENID MILLING COMPANY.

396

Refund of excess profits paid to Food Administration;
Lever Act; implied contract.

EXPORT OIL CORPORATION.

342

Special jurisdictional act of February 19, 1925; appoint-
ment of receivers; transfer of plaintiff's claim by order
of court; assignment under sec. 3477, R. S.; intervenor;
statute of limitations.

FARMERS LOAN & TRUST CO. ET AL., EXECUTORS.

516

Refund of income tax; return by executors; deduction of
State estate-transfer tax.

FREELAND, CHESTER V..

364

Navy pay; dependent mother; rental allowance; sec. 4,
act of June 10, 1922.

GALVESTON, HARRISBURG & SAN ANTONIO RY. Co______

701

Transportation of military impedimenta.

GALVESTON, HARRISBURG & SAN ANTONIO RY. Co

702

Land-grant deductions under act of October 6, 1917.

GEORGIA, FLORIDA & ALABAMA RY. CO----

700

Federal-control compensation.

GOLTRA, EDWARD F-----.

147

Contract for transportation of cement by barge; reforma-
tion; mutual understanding of terms; railroad rates,

Refund of income and excess-profits taxes; religious cor

poration; exemption.

HOPE FORGE & MACHINE Co---

332

Refund of income and excess-profits taxes; contracts and
good will as invested capital.

HORST, GEORGE D------.

433

Refund of income tax; dividends paid in 1917 out of earn-
ings for prior years; "most recently accumulated"
profits; failure to show date of earnings; "tax-free
covenant" bonds.

HORST, JOHN D-----

449

Refund of income tax; dividends paid in 1917 out of earn-
ings for prior years; "most recently accumulated"
profits; failure to show date of earnings; "tax-free
covenant" bonds.

HOUSTON & TEXAS CENTRAL R. R. Co-‒‒‒‒

362

Railroad rates; military impedimenta; free baggage-car
rule; accounting with Railroad Administration.

ITHACA TRUST Co., EXECUTOR AND TRUSTEE_.

686

Refund of Federal estate-transfer tax; deductions from
gross estate; bequests for religious or charitable pur-
poses; contingency; Treasury Department regulations.

JACKSON, VERA

306

Recovery of bonus; transfer of employee from War De-
partment to Veterans' Bureau.

KERR, STEPHEN L.-----.

702

Increase in pay, aviation duty, Navy.
KING, JAMES E., ET AL-----

Condemnation proceedings; act of July 2, 1917, as
amended; withdrawal of appropriations by act of July
11, 1919; jurisdiction; attack on judgment of condem-
nation in collateral proceeding; ascertainment of time
of taking.

325

Refund of beverage tax; failure to invoice tax to customer.