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.__.

Page

25

805

Immigration inspector; judgment entered.

HATCH FULL FASHIONED HOSIERY CO..-

807

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

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

585

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

HILLCREA EXPORT AND IMPORT CORPORATION..

802

Government contract; judgment entered.

HURON MILLING COMPANY...

733

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

INGLE COAL CORPORATION__

121

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

IMMIGRATION INSPECTOR PAY CASES..

805

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.

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

JACOBS, SAUL B..

1

---

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

JOHNSTON, JAMES E..

711

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

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

LEHR, NAT__.

Page

44

801

Suit for salary; judgment entered.

LEONARD, WILLIAM A.........

91

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

LONG, LAWRENCE J...

802

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

808

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

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

808

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.

813

MCCONKEY, JAMES G. AND CLAUDINE W. MCCONKEY_

690

Income tax; sale of capital assets; sale of lots in subdivision
obtained from estate.

MCCORMACK, JAMES, JR....

801

Pay and allowances; judgment entered.

MCGRAW (F. H.) AND COMPANY.

501

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

MCSWEENY TRADE SCHOOL, INC....

445

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

MATSON NAVIGATION COMPANY (No. 636-53)-----

199

Income tax; taxes paid in installments; interest on over-
payments.

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.

Page

808

801

808

OHIO POWER COMPANY, THE..

95

Excess profits tax; accelerated amortization of emergency
facilities under Section 124 of the Internal Revenue
Code.

OLYMPIC RADIO AND TELEVISION, INC...

814

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.

OVERSEAS NAVIGATION CORPORATION..

Report to Congress; claim for return of deposit made in
connection with purchase of vessel from Maritime
Commission.

OVERTIME PAY, EMPLOYEES OF ALASKA ROAD COM

593

70

MISSION_

806

Judgments entered on authority of Marr v. United States,
123 C. Cls. 474, and Andrews, et al. v. United States,
126 C. Cls. 571.

PACIFIC TRANSPORT LINES, INC...

808

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

Page

POPE & TALBOT, INC...

808

Government contract; purchase of war-built vessel; judg

ment entered on stipulation.

PUGET SOUND BRIDGE & DREDGING COMPANY

490

Government contract; excavation of Wrangell Narrows,
Alaska.

READING COMPANY (No. 49792).

44

Transportation of freight; liability of United States as
shipper.

READY-MIX CONCRETE COMPANY, LTD., A CORPORA

TION___

204

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

REGISTER, JOHN WRIGHT...

98

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

RETIRED PAY NAVY ENLISTED MEN...

805

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

ROBERSON, JAMES JOSEPH...

820

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.

108

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

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

803

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.

475

802

Page

SAMPLES, DAVID F., ET AL. [In Case of Hugh G.

Savage] (No. 48637) – –

797

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

SAND PRODUCTS CORPORATION.

147

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

SAXON, KENT__

408

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

SCHUCKL & Co., INC...

807

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

SEAGRAVE, DAVID C...

790

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

SEAS SHIPPING COMPANY, INC..

808

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

SETTERS, CUSTIS T...

807

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

SINGLETON REALTY CO., INC...

804

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

SMITH, EDWARD C..

748

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

SMITH (S. MORGAN) COMPANY_

807

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

STANDARD OIL COMPANY, AN OHIO CORPORATION,

THE (No. 49152) _ _ .

644

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

STATE TENT & CANVAS COMPANY, INC.

215

Statute of limitations.