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COMMISSIONERS

(Act of June 23, 1930, 46 Stat. 799)

ISRAEL M. FOSTER, of Ohio.
JOHN M. LEWIS, of Indiana.
John A. ELMORE, of Alabama.
Myron M. COHEN, of Iowa.
HAYNER H. GORDON, of Ohio.
CARMEN A. NEWCOMB, Jr., of Missouri.
GUILFORD S. JAMESON, of Pennsylvania.

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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.
BOARD OF TRADE BUILDING, INC.--

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
of expenses.

IX

Page

370

149

286

370

491

254

BOURNE, FREDERICK G., ESTATE OF.

See Bourne et al. Executors, p. 680.
BRABANDT, L., & Co. (Nos. C-1006 AND C-1021) ------

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.
CARROLL, HARRY R., ET AL., TRADING AS, ETC.

Navy contract, Norfolk Navy Yard ; Government delay in

preparatory work; extension of time; decision of desig-
nated officer; failure to apply for extension within

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

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