JEFFERSON ELECTRIC MFG. CO_____.

Refund of tax on automobile parts or accessories; burden
of tax; requirement of proof; first deficiency act of
1927; application of appropriation; discretion in Com-
missioner of Internal Revenue.

Page 150

JOHNSTON, WALTER W-

728

Contract for personal services; implied contract; launch-
ing expert, Shipping Board.

LAWRENCE LEATHER Co., A. C. (OF MAINE)-

760

Refund of income and profits tax.

LEDGER COMPANY

116

Refund of income tax; deduction for worthless debt; ac

ceptance of promissory note therefor.

LEKA, ANNIE, ADMINISTRATRIX__.

79

Recovery of postal-savings deposits; trust fund; jurisdic-
tion.

LIBBY, MCNEILL & LIBBY___.

760

Refund of income and profits tax.

LINDSAY, GEORGE R ___

34

Contract for transportation of lumber to Cuba, Emergency
Fleet Corporation; element of time; market; breach;

Contract of carriage, Mississippi-Warrior Service; statute
of limitations; agreed limitation against suit.

27

MARVEL PRODUCTS CO

Refund of excise tax; automobile parts or accessories;
clutch-collar oilers, tappet silencers, shim wedges, gear-
shift lever silencers, steering-column silencers, brake in-
tensifiers.

Refund of gift tax; assignment to trustee with power of
revocation; surrender of power; determination of date

of gift.

METROPOLITAN HOTEL SUPPLY CO...

760

Refund of income and profits tax.

MIDDLEBROOK, FREDERIC J., RECEIVER_–

Certiorari denied by the Supreme Court.
MILLER, ROBERT W-----

Recovery of rental and subsistence allowances, Army; re-
tirement; incapacity not incidental to service; Army re-
organization act; inefficiency; physical disability; sec.
1275, R. S.

769

750

MILLIKEN, SETH M., ET AL., EXECUTORS---

231

Refund of estate-transfer tax; gift in contemplation of
death; retroactive application of sec. 402, revenue act
of 1918.

Contract of sale of land; reservation of premises; cove-
nant against loss by fire; suit by insurer; right of
subrogation.

Recovery of interest, income and profits tax; credit; sec.
1116, revenue act of 1926; due date; additional assess-
ment in 1926 for years prior to 1921; sec. 283, revenue
act of 1926; authority to assess for prior years; credit
in 1926 of overpayment for prior years.

Contract for sale of land; reformation; reimbursement of
cost of constructing warehouse; bond issue; interest.

NILES BEMENT POND Co--

771

Affirmed by the Supreme Court.

NORRIS, DON R_____.

763

Recovery of rental and subsistence allowances, Army;
dependent mother.

NORTHERN RENDERING Co...

761

Refund of income and profits tax.

OHIO OIL COMPANY-

137

Recovery for reduction of royalties on oil leases, act of
February 25, 1920.

OHIO STEEL FOUNDRY CO----

158

Refund of income and profits tax; jurisdiction; Board of
Tax Appeals; Court of Claims; priority in institution
of proceedings.

OMAHA PACKING CO--

761

Refund of income and profits tax.

ORR, NELLIE__

748

Recovery of pay, Veterans' Bureau; transfer from War
Department; bonus.

PACKARD MOTOR CAR CO---

570

Refund of income and profits tax; consolidated returns;
fiscal years 1917 and 1918; intercompany transactions;
inventories; net income; normal and profits taxes; dou-
ble taxation; secs. 240 and 320, revenue act of 1918;
affiliated corporations; avoidance of tax; treatment of
statute by parts and as a whole.

PALMER, WILLISTON B..

Recovery of Army pay; professors at Military Academy;
lack of appropriation; recourse to Court of Claims.

260

Recovery of damages under lease; destruction by fire;

burden of proof; recovery of rental; measure of dam-
ages; replacement cost.

POND COMPANY, E. K.

761

Refund of income and profits tax.

POTTSTOWN IRON CO

427

Recovery of interest, income and profits tax; credit under
revenue act of 1926; credit against deficiencies in prior
years; determination of date when credit is "taken."

PRIEBE COMPANY, W. F..

761

Refund of income and profits tax.

RASMUSSEN, ALBERT

418

Taking of land for right of way; compensation; damage
to remainder of tract; measure.

RASMUSSEN, JENS--

406

Taking of part of tract; just compensation; damage to
remainder.

RIDDLE, THEODATE POPE, ADMINISTRATRIX.

Refund of income tax; increase in value of legacy before
distribution; trust fund; return by trustees; return by
beneficiary; inheritance tax deduction; payment as
expense of administration.

769

332

Recovery of interest on credit, income and profits tax;
sec. 1116, revenue act of 1926; due date; additional
assessment; sec. 280, revenue act of 1924; sec. 283,
revenue act of 1926; authority to assess for prior years;
additional assessment in 1926 for 1918; credit in 1926
of overpayment for 1920; computation of interest on
credit, sec. 1116, revenue act of 1926; statutory construc-
tion; reports of congressional committees.

ROBERTS SASH & DOOR CO‒‒‒‒‒‒

Refund of income and profits tax; statute of limitations;
filing of bond; consideration therefor; collection after
period of limitation.

ROCKWOOD, MARY A. C., TRUSTEE--

Refund of income and profits tax; loss or obsolescence of
good will; prohibition of intoxicating liquors; business
of dissolved corporation conducted by former directors;
partnership; voluntary association; return by associa-
tion as corporation; estoppel.

ROCKWOOD, MARY A. C., TRUSTEE__

363

285

524

Refund of income and profits tax; corporation dissolved
during taxable year; ignorance of dissolution; continu-
ance of business; estoppel to deny existence.

ROSAMOND, T. A., ET AL----

739

Contract for road construction; delays; authority to
extend time; completion within new time; liquidated
damages.

ROY & TITCOMB, INC.-

614

Refund of income and profits tax; tentative return for
1918; commencement of statutory period of limitation;
waiver extending time for assessment; collection.

ST. LOUIS SOUTHWESTERN RY. Co-----

760

Recovery of equalized fares, act of October 6, 1917.

ST. PAUL TANNERY__

761

Refund of income and profits tax.