(Beginning April 20, 1939; appointed to succeed Carl McFarland)

TABLE OF CASES REPORTED

Writ of certiorari denied by the Supreme Court.

NOTE. For cases dismissed and not indexed hereunder, see page 544

et seq.

ALLIED AGENTS, INC., A CORPORATION.

Page

556

ALUMINUM COMPANY OF AMERICA.

540

AMERICAN MAIZE PRODUCTS COMPANY___

423

Income tax; claim for refund of taxes paid after expiration
of statutory limitation period; amendment to informal
claim.

ARTHUR C. HARVEY COMPANY

549

Rehearing denied by the Supreme Court.
BAILEY, BERTHA M. AND.W. C., JR., EXECUTORS__
BAILEY, WALTER C., DECEASED, ESTATE OF‒‒‒‒

Estate tax; life insurance policy proceeds; effect of trans-
fer of life ownership; constitutionality; rights of bene-
ficiaries.

364

364

BALE, GEORGE__

532

Retirement pay of enlisted man, U. S. Army.

BARBER, SARAH P., ESTATE OF..

547

BEGGS, GEORGE, EXECUTOR..

39

Estate tax; deduction of bequests to charity; intention of

Writ of certiorari denied by the Supreme Court.
BLAKESLEE-ROLLINS CORPORATION, ET AL.
BLUE JAY LUMBER COMPANY, ET AL..

Income tax; claim for refund reopened by Commissioner's
action; credit for overpayment authorized only by re-
opening; second claim for refund; previous conclusion of
Commissioner reversed; account stated; suit timely
filed; recovery limited.

BOHEMIAN BREWERIES, INC..

Income tax; deduction for excise tax refunded as illegally
collected; duty of Commissioner; recovery barred by
statute of limitations; items and deductions in final
determination by Commissioner.

57

Page

BRITISH AMERICAN TOBACCO COMPANY, LTD...
Jurisdiction; suits instituted upon same set of facts.

438

Income and excess profits tax; claim for refund following
determination by Board of Tax Appeals; letter of in-
quiry not an informal claim for refund; suggested change
in computation not an informal claim; right of recovery
subject to statutory restrictions; suit upon decision of
the Board of Tax Appeals; certificate of overassessment
by the Commissioner; account stated.

CHEROKEE FUEL COMPANY.

Government contract; cancellation; schedule of delivery
calls; termination of contract; advances made to an-
other.

279

CHERRY, ARTHUR....

318

Pay and allowances, enlisted man in the Army; thirty
years' service.

CHICKASAW NATION.

549

Writ of certiorari denied by the Supreme Court.

COMMINGS, THOMAS..

498

Pay and allowances; right to retire after thirty years'
service.

CONSOLVO, CHARLES H., RECEIVER..

533

Property taken for naval use, Norfolk, Va. COOK AND COMPANY, INC., WILLARD R.

533

COOK, GORDON...

533

Rental and subsistence allowance on account of depend-
ent; First Lieutenant, Infantry Reserve, U. S. Army.

COUNCILOR & BUCHANAN.___.

473

Government contract; hours constituting a day's work.

CUBAN-AMERICAN SUGAR Co., Inc____

215

Income tax; special assessment; discretion of Commis-
sioner.

C. W. BLAKESLEE & SONS, INC., ET AL...
Government contract; knowledge of conditions.

226

DAVIS, JOHN W...

Writ of certiorari denied by the Supreme Court.

556

Page

66

502

DEL RIO LUMBER COMPANY, ET AL...

DENE, JAMES___

Pay and allowances; retirement of enlisted man after
thirty years' service; right to retire absolute.

DICKERSON, EMMETT F..

520

Pay and allowances; reenlistment allowance; suspension

of basic pay act provision not a repeal; intent of Con-
gress; permanent legislation; limitation of appropria-
ted funds.

DUFFY BROTHERS, INC.--

528

Government contract; claims for increased cost under
National Industrial Recovery Act.

Writ of certiorari denied by the Supreme Court. FIDELITY LAND & INVESTMENT CORPORATION. FITZGERALD, WILLIAM F., JR..

533

542

ished; delay by Government; removal of debris.

HAGAN COMPANY, GEORGE J....

532

HALL, ALBA W..........

540

Pay and subsistence allowance, Second Lieutenant, C. A.
Corps Reserve, U. S. Army.

Page

INTERNATIONAL MILLING COMPANY..

128

Income tax; credit to corporation for foreign tax paid by

Property of Army officer lost, damaged, or destroyed;
meaning of "in military service"; location of property.

Rental allowance; lieutenant junior grade, Medical Corps,
U. S. Navy.

LAND O'LAKES CREAMERIES, INC..

539

Oral agreement to purchase butter on behalf of the Gov

ernment.

LEHIGH VALLEY TRUST COMPANY, ET AL., EXECUTORS_

548

Writ of certiorari denied by the Supreme Court.
LON D. WORSHAM COMPANY, A CORPORATION__

Government contract; delay in delivery of materials; extra
work.

540