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42968. Henry H. Cone, Jr. 42969. Howard F. Clapp. 42970. John C. Giles. 42972. Katherine A. Dallett. 42973. Frederic A. Dallett. 42974. Archibald B. Campbell. 42975. Charles F. Samson. 42978. Genung and Leeney, Inc. 42979. Genung, McArdle and Leeney,

Inc. 42980. Genung, McArdle and Camp

bell, Inc. 42984. Thomas F. Kelley. 42985. Paul A, H, Van Daell. 42987. Jay F. Carlisle. 42988. Floyd W. Mundy. 42989. Nelson B. Nelson. 42990. Donald D. Graham. 42998. Harold W. Carhart. 43000, Alexander E. Hunt. 43003. C. Maury Jones. 43004. Frances T. Thieriot. 43008. Simeon B. Chapin. 43011. Jay F. Carlisle, Esecutor of

the Estate of Allen Pinker.

ton. 43012. Anna P. Gibb and Mary P.

Carlisle, Executrices of the
Estate of Anna E. Pinker.

ton, deceased. 43013. Harold Hartshorne. 43014. Mary Pinkerton Carlisle. 43019. Pinkerton's National Detec

tive Agency, Incorporated. 43020. William Ewald. 43021. C. R. Donaldson.

43022. Tracy L. Turner. 43027. Ira J. Couch. 43028. Hugh F. Coyle. 43056. Robert A. Haughey. 43057. Clarkson Runyon, Jr. 43058. Robert A. Pinkerton. 43063. Roger D. Mellick. 43064. Herman J. Muller. 43065. Appleton and Cox, Inc. 43066. R. H. Macy & Co., Inc. 43082. Charles H. Thieriot. 43090. Charles A. Frankhauser. 43091. John C. Newsome. 43099. S. B. Chapin, Jr. 43106. James F. Durand. 43113. General Cigar Co., Inc. 43124. Norwich Pharmacal Co. 43125. R. C. Williams and Co., Inc. 43126. Charles T. Wills, Inc. 43151. Stahl-Meyer, Inc. 43178. Franklin Railway Supply

Company. 43186. The Diamond Match Com

pany. 43236. The Manhattan Storage and

Warehouse Co. 43243. John F. Trommer, Inc. 43260. Nassau Sand and Gravel Com

pany. 43291, R. J. Reynolds Tobacco Com

pany. 43292. P. Lorillard Company, Inc. 43294. Siegel Lyttle Co., Inc. 43295. Henry A. Caesar. 43296. Charles U. Caesar. 43311, Sigmund Mendelsohn.

Cases Involving Infringement of Patents

ON MAY 2, 1938 43822. Edward R. Carroll,

ON MAY 31, 1938

E-360. James V. Martin.

ON JUNE 21, 1938 43410. Wallace & Tiernan Products, Inc.

ON OCTOBER 17, 1938 43655. Walter H. Wheeler,

Cases Involving Differences in Value of Gold

On May 31, 1938 43207. Frederick B. Campbell.

43228. Mary C. Guhl. 43224. Lina Rinderknecht-Schmid. 43229. Margaret Mende. 43227. Edwin Mende.

Cases Involving Damage: Arising Out of Cancellation of Ocean Mail

Contracts

ON APRIL 22, 1938

43706. Eastern Steamship Lines, Inc.

ON JUNE 10, 1938

43794. American Line Steamship Company.

ON JUNE 29, 1938

43795. Colombian Steamship Co.

ON JULY 5, 1938

+3789. United Frult Company.

Cases Involving Damages Resulting from Establishment of Aberdeen

Proving Grounds

ON MAY 31, 1938

Petitions dismissed in open court on motion of defendant, plaintiffs consenting. 17640, Congressional. James J. Me- 17686, Congressional. Annie Taylor.

Guigan, Executor of Sylvester A. 17688, Congressional. W. Carl HalloMcGuigan.

way. 17649, Congressional. William B. Til. 17689, Congressional. Herman W. don.

Hanson and Walter J. Lantz, trad17653, Congressional. Edward K. Lee ing as Hanson & Lantz,

and Frank H. Jacobs, Administra- 17690, Congressional. Estate of Wintors of Isaac 8. Lee.

field B. Harris. 17654, Congressional. Raymond W.

17692, Congressional. Elmer Johnson. Price.

17693, Congressional. Oscar Johnson. 17656, Congressional. William W.

17694, Congressional. H. B. James. Johnson and Alexander 8. Porter,

17698, Congressional. Laura Taylor Administrators of Otho N. Johnson,

Keen, Lawrence M. Taylor, Execu17666, Congressional. Martha Brown.

tor of the Estate of William H. 17672, Congressional. Mary C. Cronin.

Taylor. 17673, Congressional. Estate of R.

17699, Congressional. Harry

and Clinton Cronin.

Mary E. Kirby. 17674, Congressional. Charles H. Deckman.

17700, Congressional. Thomas E.

Kirby. 17676, Congressional. Estate of J. H. Emmord, Deceased.

17701, Congressional. John Thomas

Lear. 17677, Congressional. Samuel L. Fyle. 17678, Congressional. C. Joseph 17702, Congressional. F. O'Neill Foulks.

Mitchell and Parker Mitchell, trad17679, Congressional. Bartlett Ford.

ing as F. 0. Mitchell and Brother. 17681, Congressional. Henry Flotter- 17705, Congressional. J. Edmund mesch.

Michael. 17682, Congressional. Tredick Ford. 17706, Congressional. Robert F. 17683, Congressional. John K. Frey. Mitchell and George H. Mitchell, 17685, Congressional. Estate of Ame- trading as R. F. and G. H. Mitchlia Geary, Deceased.

ell.

17707, Congressional. Ja me 8 A.

Mount. 17710, Congressional. Estate of George

D. Osborn 17711, Congressional. Harry R. S. Os

born. 17713, Congressional. Beadie E. Pal

mer, Administratrix, Estate of

Charles E. Palmer. 17714, Congressional. Helen G. Pal.

mer. 17716, Congressional. Harry A. Price

and Frank Shillman. 17718, Congressional. Charles Rigney. 17719, Congressional, August Rem

bold. 17720, Congressional, Estate of Harry

P. Strasbaugb.

17721, Congressional, Lawrence S.

Slade. 17723, Congressional. Samuel Sutton. 17725, Congressional. Frank Scbatz,

Administrator of the Estate of Mi.

chael H. Fisher. 17726, Congressional. Augusta L

Jones Swarts. 17727, Congressional. Asa A. Taylor. 17730, Congressional. Lida Eleanor

Thompson. 17733, Congressional. Anton Vogts. 17735, Congressional, John Welzen

bach. 17736, Congressional. Doctor J. H.

Stier and Doctor H. K. Dulaney,

Cases Inoowing Damages For Breach of Contracts for Ootton Linters

ON MAY 4, 1938

Petitions dismissed in open court on motion of defendant, plaintiff's attorney being present. 17750, Congressional. Alice Cotton Oil 17434, Congressional. Natchitoches Company.

Cotton Oil Co., Ltd. 17364, Congressional. Clay County Oil 17488, Congressional. Tallulah Cotton Mill and Fertilizer Company.

Oil Company. 17508, Congressional. H. Hughes, D-1082. Russell-Coleman Oil MINI.

Lensee of Rod 011 MUI.

ON MAY 31, 1938

17350, Congressional, Marianna Cot- 17547, Congressional. Valley Cotton ton Oil Company.

Oil Co. 17514, Congressional. Cheraw Oil & Fertilizer Co.

ON OCTOBER 3, 1938

Petitions dismissed in open court on motion of defendant, 17676, Congressional. Hempstead Oil 17471, Congressional. Planters Cotton Mill.

Oil Co. 17592, Congressional. Memphis Cot- D-1092. Haleyville Mill and Gin Co.

ton 011 Company. 17607, Congressional. Shiner Oil Mill

and Manufacturing Company.

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ABSTRACT OF DECISIONS

OF

THE SUPREME COURT

IN COURT OF CLAIMS CASES

THE UNITED STATES v. KAPLAN

(No. 42901. Decided April 26, 1937. 85 C. Cls. 158) (Writ of certiorari granted by the Supreme Court, February 14, 1938.

303 U. S. 629)
(Reversed, May 2, 1938. 304 U. S. 195)
(Petition dismissed July 5, 1938, ante, p. 734]

Decided by the Supreme Court upon the authority of Pacific National Co. v. Welch, 304 U. S. 191.

The decision of the Supreme Court, May 2, 1938, in full is as follows:

Respondent and his wife in a joint return of income tax for 1929 reported a profit of $194,000 from the sale of 25 shares of the stock of "No. 1100 Park Avenue," and disclosed tax of $2,084.20 which was paid. The taxable income was less than the profit in question. It resulted from the sale by him, April 11, 1929, for a net price of $240,000 of stock bought in 1928 for $46,000. The buyer agreed to pay $25,000 cash and the balance in installments of $1,875 a month. For 1930, respondent and his wife filed a return showing no taxable income. For 1931 and 1932, respondent filed no returns. In 1932 he filed a claim for refund of the entire 1929 income tax. The ground for the claim was that he was entitled to report the sale on the installment basis. The findings indicate that the deferred payments were worth less than face value; after respondent and his wife (to whom he assigned the contract) had received $55,000, they agreed to accept $75,000 more as full payment. The commissioner rejected the claim and this suit followed. The Court of Claims gave respondent judgment (85 C. Cls. 158). This Court granted a writ of certiorari because of conflict between the decision and that of the Circuit Court of Appeals for the ninth circuit in Pacific National Company v. Welch, this day affirmed (304 U. S. 191). The question here presented is the same as the one decided in that case. The judgment of the court

below must be reversed. Opinion of the Court by Mr. Justice Butler. Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.

In the Pacific National case, referred to above, the Supreme Court held:

A taxpayer who, in his income tax return for 1928, reported income from sales of property according to the deferred payment method, although he might have used the installment method, is not entitled, upon a claim for refund, after the time for filing the return has expired, to have the income computed according to the installment method, at least where it is not shown that the deferred payment method, rightly applied, does not clearly reflect his income. (304 U. S. 191).

AMERICAN WOOLEN COMPANY v. THE UNITED

STATES

(Nos. 42459 and 42904]

Income and profits tax. Decided April 5, 1937 (85 C. Cls. 101). Motion for new trial overruled October 4, 1937. On rehearing, former judgment, including overruling of motion for new trial, sustained February 7, 1938 (86 C. Cls. 271).

Petition for writ of certiorari denied by the Supreme Court, May 31, 1938 (304 U. S. 581).

THE UNITED STATES v. COLEMAN F. DRIVER

[No. 43047]

[85 C. Cls. 702; 305 U. S. - ] Transportation of dependents; decided, without opinion, November 1, 1937.

Petition for writ of certiorari denied by the Supreme Court, October 10, 1938.

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