COMMISSIONERS

(Act of February 24, 1925, 43 Stat. 964; Public Resolution No. 4, 70th Cong., approved January 11, 1928)

ISRAEL M. FOSTER, of Ohio.

JOHN M. LEWIS, of Indiana.

CARL K. RANG, of Illinois.

BENJAMIN MICOU, of Washington, D. C.

JOHN A. ELMORE, of Alabama.

RICHARD S. WHALEY, of South Carolina.

MYRON M. COHEN, of Iowa.

VII

TABLE OF CASES

NOTE. For cases dismissed by the Court of Claims pertaining to REFUND OF TAXES and UNIFORM GRATUITY, not indexed hereunder, see pages 766 and 767,

ALDINE CLUB_..

Refund of taxes; social, athletic, or sporting club; mem-
bership dues.

ALEXANDER, ALESTER G----

Readjustment of retired pay, warrant officer, Army.
ANDREWS-BRADSHAW Co-‒‒‒‒‒

Refund of income tax; personal-service corporation; sec.
200, revenue act of 1918; devotion of entire time to
business of corporation; military activities of a prin-
cipal stockholder.

ARNOLD, HENRY H...

Recovery of aviation pay; duty requiring flights. ASIATIC PETROLEUM Co. (NEW YORK), LTD..

Page

315

763

354

43

100

Import duties, Philippine Islands; purchase of oil by
Navy; delivery c. i. f. Cavite; sec. 15, act of August 5,
1909.

ATWATER, WILLIAM C., & Co-

621

Taking of coal; acts of March 4, 1917, and June 15, 1917;
requisite to suit; authority of Secretary of Navy; ac-
ceptance of order; sales agent; statute of limitations.

BEEMAN, OTIS

431

Navy pay; commission without compliance with statute;
service as de facto officer; suit for pay of commissioned
officer.

BELL, CLARENCE J., ADMINISTRATOR_ -

182

Commutation of quarters, United States Coast Guard; act of June 10, 1922, as amended by act of May 31, 1924; availability of quarters.

BLENKNER, FRED C..

18

Recovery of royalties on patent; suit under Dent Act; bill of discovery; jurisdiction.

BLUE, RUPERT

499

Refund of income tax; officer of United States Public
Health Service; exemption of military pay from tax-

ation.

IX

Contract for manufacture of tents; materials furnished by
Government; retention of manufactured articles at Gov-
ernment's request; destruction by, fire.

CALIFORNIA WINE ASSOCIATION OF NEW YORK___

7

Refund of amount paid in compromise of penalties for vio-
lations of internal-revenue laws; incorrect citations of
statutes in negotiations.

CARROLL ELECTRIC CO.

197

Contract to install electric fans, etc.; settlement; refusal

to sign general release; withholding compensation.

CARROLL ELECTRIC CO--

765

Deduction from corporate accounts of alleged indebtedness
of partnership.

CARROLL, HARRY R., ET AL.

400

Contract for generating equipment; failure to deliver
article in condition for test; return of same; mutual
rescission.

CHICAGO & NORTH WESTERN RY. Co_______

763

Transportation of troops, Army.

CHICAGO, ROCK ISLAND & PACIFIC RY. Co--

763

Transportation of military impedimenta, Army.

COLE STORAGE BATTERY Co-----

164

Refund of excise tax; sec. 900, revenue acts of 1918 and
1921; accessories for automobiles; storage batteries.

CONSOLIDATED GAS, ELECTRIC LIGHT & POWER CO. OF
BALTIMORE

252

Refund of income tax; return of corporation; deductions;
subscriptions to war funds; "ordinary and necessary
expenses."

CORKERY, JAMES V.

524

Army pay; mileage upon honorable discharge; bona fide
residence.