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HAMLIN (H. A.), TRUSTEE OF WILLAMETTE IRON AND STEEL CORPORATION, A DISSOLVED CORPORATION (No. 49520) -

Government contract; joint adventure; excise tax refund.

HARTENSTINE, RALPH E., JR..

Immigration inspector; judgment entered.

HATCH FULL FASHIONED HOSIERY CO..

Taxes; excess profits tax; dismissed following United
States v. Koppers Co., 348 U. S. 254.

HIETT, DARRELL D............

Pay and allowances; correction of record of retired Army
Reserve officer.

HILLCREA EXPORT AND IMPORT CORPORATION...
Government contract; judgment entered.

HURON MILLING COMPANY..

Income and excess profits tax; involuntary election pro-
vision of Section 22(d) (6) of Internal Revenue Code.

INGLE COAL CORPORATION__

Income tax; deduction of "over-riding royalties" not allowable as ordinary and necessary expenses. IMMIGRATION INSPECTOR PAY CASES..

Judgments entered on the authority of Gibney v. United
States, 114 C. Cls. 38, Taylor v. United States, 114 C. Cls.
59, and Ahearn v. United States, 114 C. Cls. 65.

INDUSTRO-MATIC CORPORATION OF AMERICA_
Government contract; judgment entered.

ISTHMIAN STEAMSHIP COMPANY (No. 283-54) -
Jurisdiction; maritime claim.

ISTHMIAN STEAMSHIP COMPANY (No. 169-52)__

Government contract; purchase of war-built vessel; judg-
ment entered on stipulation.

JACOBS, SAUL B...

Income tax; use of net worth method of establishing annual
income; burden of proof.

JOHNSTON, JAMES E....

Pay and allowances; bonus to Air Corps Reserve officers -
under Act of June 3, 1941.

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803

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808

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711

KING (MICHAEL) AND COLUMBIA WASTE MATERIAL
COMPANY, THIRD PARTY DEFENDANTS (No. 49792)
Transportation of freight; liability of United States as
shipper.

LEHR, NAT___.

Suit for salary; judgment entered.

LEONARD, WILLIAM A...

Pay and allowances; retired pay under Career Compensa-
tion Act.

LONG, LAWRENCE J....

Suit for salary; veterans preference; judgment entered. LUCKENBACH STEAMSHIP COMPANY, INC. (Nos 564-53 and 574-53).

Government contracts; purchase of war-built vessels; judg-
ments entered on stipulation.

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LYKES BROS. STEAMSHIP Co., INC. (No. 508-53).... Government contract; purchase of war-built vessel; judgment entered on stipulation.

LYKES BROS. STEAMSHIP CO., INC. (No. 488–53)----
Jurisdiction; exclusive remedy in District Courts under
Suits in Admiralty Act. Plaintiff's petition for writ of
certiorari denied by the Supreme Court.

MCCONKEY, JAMES G. AND CLAUDINE W. MCCONKEY_ Income tax; sale of capital assets; sale of lots in subdivision obtained from estate.

MCCORMACK, JAMES, JR.._.

Pay and allowances; judgment entered.

MCGRAW (F. H.) AND COMPANY

Government contract; Veterans Hospital; delay by stop
order; increase in wages.

MCSWEENY TRADE SCHOOL, INC.---

Government contract; claim of trade school under contract
for instruction of veterans.

MATSON NAVIGATION COMPANY (No. 636-53)----Income tax; taxes paid in installments; interest on overpayments.

Page

44

801

91

802

808

808

813

690

801

501

445

199

Page 808

801

MATSON NAVIGATION COMPANY (No. 369-52)-

Government contract; purchase of war-built vessel; judg

ment entered on stipulation. MILBURN ASSOCIATES, INC----

Government contract; judgment entered.
MOORE-McCORMACK LINES, Inc. (No. 517–52)-----

Government contract; purchase of war-built vessel; judg

ment entered on stipulation. Ohio Power COMPANY, THE..

Excess profits tax; accelerated amortization of emergency

facilities under Section 124 of the Internal Revenue
Code.

808

95

814

OLYMPIC RADIO AND TELEVISION, INC.---

Excess profits tax; carry-back; plaintiff's motion granted.

Reversed by the Supreme Court.
OTOE AND MISSOURIA TRIPE OF INDIANS (App. No.
1-54)----
Indian claims; appeal from the Indian Claims Commis-

sion; decision of Commission respecting Second, Third,
Fourth, Fifth, Sixth and Seventh Causes of Action are
affirmed and decisions on First Cause of Action and on
Offsets are remanded.

593

70

OVERSEAS NAVIGATION CORPORATION

Report to Congress; claim for return of deposit made in

connection with purchase of vessel from Maritime
Commission.

806

OVERTIME PAY, EMPLOYEES OF ALASKA Road Com-
MISSION..
Judgments entered on authority of Marr v. United States,

123 C. Cls. 474, and Andrews, et al. v. United States,
126 C. Cls. 571.

808

PACIFIC TRANSPORT LINES, INC.--

Government contract; purchase of war-built vessel; judg

ment entered on stipulation. PAUL, ELIZABETH Ruth, EXECUTRIX (No. 39–54)--

Pay and allowances; retired pay of Army Reserve officer;

provision of Economy Act; judgment entered.

804

POPE & TALBOT, INC.

Government contract; purchase of war-built vessel; judg-
ment entered on stipulation.

PUGET SOUND BRIDGE & DREDGING COMPANY..
Government contract; excavation of Wrangell Narrows,
Alaska.

READING COMPANY (No. 49792)__

Transportation of freight; liability of United States as
shipper.

READY-MIX CONCRETE COMPANY, LTD., A CORPORA

TION___

Government contract; suit for damages; statute of limita-
tions under Portal to Portal Act.

REGISTER, JOHN WRIGHT

Pay and allowances; Navy Reserve officer discharged for
disability is entitled to retirement instead.

RETIRED PAY NAVY ENLISTED MEN...

Judgments entered on authority of Christopher C. Sanders
v. United States, 120 C. Cls. 501.

ROBERSON, JAMES JOSEPH....

Unjust conviction and imprisonment. Recovery allowed
under Act of June 25, 1948. Defendant's petition for
writ of certiorari denied by the Supreme Court.

ROBERTS, Oco A...

Suit for salary; order of restoration vacated on appeal of
agency.

ROHDE SHIRT CORPORATION (A NEW YORK CORPORA-
TION) ___

Government contract; judgment entered.

ROSE (MORTON M.), A PARTNERSHIP CONSISTING OF
MORTON M. ROSE, INDIVIDUALLY AND AS TRUSTEE
FOR CONSTANCE ROSE AND TERRY ROSE, AND
ESTHER H. ROSE__

Government contract; liquidated damages properly as-
sessed; delay by plaintiff.

Ross ENGINEERING COMPANY, INC. (No. 48832)----Suit under War Contract Hardship Claims Act; judgment entered.

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808

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820

108

803

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802

SAMPLES, DAVID F., ET AL. [In Case of Hugh G.
Savage] (No. 48637)- -

Overtime pay; suit under the Act of March 28, 1934;
employee of Alaska Railroad.

SAND PRODUCTS CORPORATION.

Requisition of Great Lakes vessel Octorara; just compen-
sation.

SAXON, KENT.............

Suit for salary; no recovery where no prejudice is shown
and procedural requirements are met.

SCHUCKL & Co., INC.-

Taxes; excess profits tax; dismissed following United States
v. Koppers Co., 348 U. S. 254.

SEAGRAVE, DAVID C.

Pay and allowances; retired pay under Act of June 29,
1948; effective date.

SEAS SHIPPING COMPANY, INC..........

Government contract; purchase of war-built vessel; judg-
ment entered on stipulation.

SETTERS, CUSTIS T...

Demotion in reduction in force; veterans' preference;
employee in shipyard; judgment entered.

SINGLETON REALTY CO., INC...

Government contract; settlement under the Lucas Act;
order entered.

SMITH, EDWARD C..........

Income tax; sale of stock to corporation by shareholder
not equivalent to distribution of dividend.

SMITH (S. MORGAN) COMPANY.

Taxes; excess profits tax; dismissed following United
States v. Koppers Co., 348 U. S. 254.
STANDARD OIL COMPANY, AN OHIO CORPORATION,
THE (No. 49152) _ _ .

Taxes; Manufacturers' Excise Tax on gasoline; sale to sub-
sidiary immediately prior to effective date of increase.

STATE TENT & CANVAS COMPANY, INC..........

Statute of limitations.

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797

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808

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