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.

VII

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."

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

BOURNE, FREDERICK G., ESTAte of.

See Bourne et al. Executors, p. 680.

Page

BRABANDT, L., & Co. (Nos. C-1006 AND C-1021)‒‒‒‒‒‒‒

370

Suits in admiralty; jurisdiction; rights of insurer; juris-
diction of district courts.

BRADY, JOHN R_____.

149

Navy pay; active service after retirement; equalization act of May 8, 1926.

BRISTOL, ARTHUR L.............

286

Rental and subsistence allowances, Navy; dependent mother.

BROUCHERE, A. de.......

DE

370

Suits in admiralty; jurisdiction; rights of insurer; juris-
diction of district courts.

BUNKLEY, WILLIAM S---

491

Rental and subsistence allowances, Navy; dependent
mother; mother's support of dependent daughter.

CAMP FIRE CLUB OF AMERICA__

254

Excise tax; social, athletic or sporting clubs, conservation
of wild life for hunting.

CARALEIGH PHOSPHATE & FERTILIZER WORKS--

321

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------

370

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.

103

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--

278

Bailment for hire; turkeys damaged in cold storage;
burden of proof.

COONTZ, Robert E.

757

Navy pay and allowances; retired rear admiral on active

duty.