COMMISSIONERS (Act of June 23, 1930, 46 Stat. 799) ISRAEL M. FOSTER, of Ohio. TABLE OF CASES REPORTED NOTE.—For cases not indexed hereunder pertaining to Refund of Taxes, Army and Navy pay, etc. (dismissed), see pp. 759, 760. Page AMERICAN TOBACCO Co--- 201 Interest under act of March 3, 1875, on claim for draw back withheld from payment; when claim “duly allowed by legal authority." AMERICAN-WEST AFRICAN LINE-- 235 Contract for carrying mails; construction of provisions as to computation of mileage. ANKETELL LUMBER & COAL Co--- 210 Refund of income and profits tax; invested capital; liqui dating dividends; conclusiveness of book entries; formal declaration of dividend. ARMSTRONG, GEORGE F., ESTATE OF. See Moltz et al, executors, p. 531. ATWELL, E. BELLE 290 Refund of income tax; ordinary and necessary business expenses; commission paid for securing long-term lease. BAIRD, HENRY W., TRUSTEE 599 Contract for dredging, Norfolk Harbor ; breach of contract, stoppage of pay; refusal to proceed; fraud; application of section 172 Judicial Code. BICKEL DREDGING CORPORATION. See Baird, trustee, p. 599. 497 Income tax; rentals received upon taxpayer's incorpora tion ; income or capital. BOURNE, ARTHUR K., ET AL., EXECUTORS. 680 Estate-transfer tax; deductible expenses of administra tion; continuing claim for refund; actual payment of IX Page 370 149 286 370 491 254 BOURNE, FREDERICK G., ESTATE OF. See Bourne et al. Executors, p. 680. Suits in admiralty; jurisdiction; rights of insurer; juris diction of district courts. BRADY, JOHN R----- Navy pay; active service after retirement; equalization act of May 8, 1926. BRISTOL, ARTHUR L----- Rental and subsistence allowances, Navy; dependent mother. BROUCHERE, A. DE .. Suits in admiralty; jurisdiction; rights of insurer; juris diction of district courts. BUNKLEY, WILLIAM S----- Rental and subsistence allowances, Navy; dependent mother; mother's support of dependent daughter. CAMP FIRE CLUB OF AMERICA---- Excise tax; social, athletic or sporting clubs, conservation of wild life for hunting. CARALEIGH PHOSPHATE & FERTILIZER WORKS----- Income and profits tax; specific basis for refund claim shown by letter attached to claim; interest on refund or credit; statute of limitations. CARON FRERES, M. & J- Suits in admiralty; jurisdiction; rights of insurer; juris diction of district courts. CARROLL ELECTRIC Co. See Harry R. Carroll et al., p. 103. Navy contract, Norfolk Navy Yard ; Government delay in preparatory work; extension of time; decision of desig- agreed time; burden of proof of fraud. COMPTON, EARL, TRADING AS, ETC- Bailment for hire; turkeys damaged in cold storage; burden of proof. COONTz, Robert E..., Navy pay and allowances; retired rear admiral on active duty. 321 370 103 278 757 |