94 C. Cls. LOUISIANA DELTA CATTLE CO., INC., v. THE UNITED STATES [No. 43575] [93 C. Cls. 662; 314 U. S. —] Flood control; taking of property; consequential damages. Decided May 5, 1941; petition dismissed. Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941. GENERAL MOTORS CORPORATION (AS TRANSFEREE IN COMPLETE LIQUIDATION OF WALTER J. BEMB, INC.) v. THE UNITED STATES UNITED MOTORS SERVICE, INCORPORATED, v. THE UNITED STATES [Nos. 43947, 43929] [92 C. Cls. 159, 629; 312 U. S. 708; 314 U. S. —] Capital stock tax and excess profits tax; constitutionality; declaration of value not arbitrary; authority of Congress. Decided November 12, 1940; demurrer sustained and petition dismissed. Plaintiffs' petition for writ of certiorari denied by the Supreme Court March 31, 1941. Plaintiffs' petition for rehearing denied by the Supreme Court October 13, 1941. THE CREEK NATION v. THE UNITED STATES [No. F-373] [92 C. Cls. 346; 93 C. Cls. 767; 314 U. S. —] Indian claims; decrees of Dawes Commission under Curtis Act. Decided June 2, 1941; defendant's demurrer to plaintiff's second amended petition sustained, and petition dismissed. Opinion 92 C. Cls. 346. Plaintiff's petition for writ of certiorari denied by the Supreme Court October 20, 1941. 94 C. Cls. C. R. KIRK & COMPANY v. THE UNITED STATES [No. 44807] [93 C. Cls. 488; 314 U. S. —] Excise tax; sporting goods and games. Decided April 7, 1941 petition dismissed. Plaintiff's motion for new trial overruled June 2, 1941. Plaintiff's petition for writ of certiorari denied by the Supreme Court October 20, 1941. DIONYSIA E. TSERIONI ET AL. v. THE UNITED STATES [No. 45214] [Ante, p. 142; 314 U. S. -] Import duties; determination by board and liquidation conclusive; statute of limitation. Decided June 2, 1941; defendant's demurrer sustained and petition dismissed. Plaintiffs' petition for writ of certiorari denied by the Supreme Court October 20, 1941. INDEX DIGEST "ACCUMULATED PROFITS." ACT OF MARCH 9, 1933. See Gold Bullion I, II, IV. AGRICULTURAL ADJUSTMENT ACT. I. Where plaintiff, a distiller, under the terms of a marketing II. Payments made under the Agricultural Adjustment Act III. The establishment by the Treasury of a special account Id. IV. There was no implied contract in the marketing agree- BOARD OF GENERAL APPRAISERS. See Import Duties I, II, IV. CHANGED CONDITIONS. See Contracts XXXVI. CHANGES. See Contracts XV. CLAIM FOR REFUND. See Taxes XXIV, XXV, XXVI, XXVII, XXVIII, XXIX, XXX, CLAIM PREMATURELY FILED. See Taxes I, II, III, IV, V, VI. 747 94 C. Cls. CONCEALMENT. See Contracts III, VI. See Tort I, II, III. CONTEMPLATION OF DEATH. See Taxes XLIV. CONTRACTING OFFICER. See Contracts XII, XIII, XIX, XX, XXI. I. Where plaintiff, contractor, entered into a contract with II. Inconsistency in the specifications, if any, would have III. Where certain drawings which the defendant furnished IV. Where the claim for subcontractor's loss is based on |