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.

BEMIS, ALBERT FARWELL, TRUSTEE_

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

BRODY, S...

Page

467

538

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.

Suspension and cancellation of charter party; just compensation; demurrage for detention of vessel.

CHAPMAN, EDWIN N.

247

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

CHEMISTS' CLUB

156

Refund of taxes; social, athletic, or sporting club; initiation fees and annual dues.

CHEVROLET MOTOR CO...

211

Refund of capital-stock tax; holding company and company 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.

230

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

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.

Page

352

DODGE, MATILDA R., ET AL., ADMINISTRATORS__.

178

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

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,

carload or less-than-carload.

HANLON, EDWARD P...

701

Army pay; compulsory family allowance.

HERRER BRYDE & DAILS HVALFANGERSELSKAB A/S----
Whale oil requisitioned by Navy.

700

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.

433

HORST, GEORGE D-----

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-----.

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----

449

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 purposes; 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.