1926, February 26; 44 Stat. 9; Twentieth Century Club..

93

1926, May 13; 44 Stat. 568; Cherokee (No. J−8).

262

1926, May 19; 44 Stat. 568; Seminole (No. L-207).

210

1926, July 2; 44 Stat. 780; Blakely...

204

1928, May 29; 45 Stat. 791; Atlantic Oil_ _ _.

441

1929, February 19; 45 Stat. 1229; Seminole (No. L-207)___

210

Barnes...

1932, June 6; 47 Stat. 169:

Twentieth Century Club_.-.

Central Hanover et al., Executors.--.

1932, June 30; 47 Stat. 382; Sullivan..

1933, May 12; 48 Stat. 31; Kansas Flour Mills...

1933, June 16; 48 Stat. 195:

Servel, Inc., et al..

1934, April 7; 48 Stat. 528; Crooks Terminal Warehouse..

93

201

154

390

32

159

401

1934, May 25; 48 Stat. 805; Crooks Terminal Warehouse.

1934, June 16; 48 Stat. 974; Cold Spring Granite...

167

426

401

417

1936, June 15; 49 Stat. 2316; Hubbard.....

381

1936, June 22; 49 Stat. 1648; McClung & Co..

275

1937, April 27; 50 Stat. 96, 105; Strauss.

546

1937, July 23; 50 Stat. 533; Seeds et al.

97

1937, August 16; 50 Stat. 650; Seminole (No. L-207).

210

1937, August 20; 50 Stat. 1070; Southern Overall...

395

1938, April 26; 52 Stat. 223; Blakely.

204

1938, May 24; 52 Stat. 438; Prisament.

1938, June 25; 52 Stat. 1197:

Cold Spring Granite.

Pittsburgh Plate Glass

1938, June 25; 52 Stat. 1077, 1082; Myers et al..

434

417

423

447

UNITED STATES CODE

Title 18, sections 729-732; Supp. V; Prisament__
Title 19, section 267; Myers et al__

Title 28, section 250 (1); Eastman Kodak.......

Title 28, section 257; Trent Trust Co., Ltd..

Title 28, section 260; Curran

Title 40, sections 321, 324, 325; Industrial Engineering Co..

Title 46, sections 183-185; Hubbard...

Title 49, section 1; San Diego & Arizona Ry..

JUDICIAL CODE

Section 145; Eastman Kodak.

Section 148; Regnier....

Section 151; Trent Trust Co., Ltd.
Section 154; Curran.

REVISED STATUTES

Section 1790; Myers et al.
Section 3463; Gordon..........

291825-41-CC-vol. 92– -2

Page

434

447

1

501

66

54

381

352

437

501

66

447 499

TABLE OF CASES CITED

(The page reference is to the page on which begins the decision in which case is cited)

Albina Marine Iron Works, Inc., v. United States; 79 C. Cls. 714...

Allied Agents, Inc., v. United States; 88 C. Cls. 315; 308 U. S.
561...

American Cigar Co. v. Commissioner, 66 Fed. (2d) 425; 290
U. S. 699...

Arant v. United States, 55 C. Cls. 327..

Bale v. United States, 89 C. Cls. 532..

Baltimore Steamship Co. v. Phillips, 274 U. S. 316.
Bankers Pocahontas Coal Co. v. Burnet, 287 U. S. 308..
Barry v. United States, 83 C. Cls. 413..
Beaconsfield, The, 158 U. S. 303..
Bethlehem Steel Co. v. United States, 75 C. Cls. 845.
Biddle v. Commissioner, 302 U. S. 573..
Bierman v. Shea, 28 Fed. Supp. 213.
Blackett v. United States, 81 C. Cls. 884.
Blakeslee (C. W.) & Sons Co., Inc., et al., v. United States, 89
C. Cls. 226; 309 U. S. 659-..

Brewer Oil Co. v. United States, 260 U. S. 77–
Briggs v. United States, 15 C. Cls. 48.

Bunker Hill Country Club v. United States, 80 C. Cls. 375; 296
U. S. 583...

Burnet v. Guggenheim, 288 U. S. 280-
Byrne v. United States, 87 C. Cls. 241-

California Bridge & Construction Co., United States v., 245

U. S. 337-.

Cammock v. United States, 113 Fed. (2d) 547.

Casey Jones, Inc. v. Texas Textile Mills, 87 Fed. (2d) 454..
Cauble v. Cauble, 2 S. W. (2d) 967_-

Champ Spring Co. v. United States, 47 Fed. (2d) 1....
Chavez v. Times Mirror Co., 185 Cal. 20..

Cherokee Nation v. Hitchcock 187 U. S. 294.

186

358

66

381

472

590

275

306, 459

Cherokee Nation v. United States (No. K-17), 80 C. Cls. 1..
Chickasaw Nation v. United States, 87 C. Cls. 91--
Chicot County Drainage District v. Baxter State Bank, 308
U. S. 371_._.

Chippewa Indians of Minnesota v. United States (No. H-155),
88 C. Cls. 1; 307 U. S. 1...

Choctaw & Chickasaw Nations v. United States, 81 C. Cls. 63.
Citizens National Bank of Orange v. Commissioner, 74 Fed. (2d)

604

Clallam Lumber Co. v. United States, 34 Fed. (2d) 947--
Continental Baking Co. v. Suckow Milling Co., 101 Fed. (2d)

337...

Columbus Ry., Power & Light Co. v. City of Columbus et al., 249 U. S. 399___

Corliss v. Bowers, 281 U. S. 376..

Page

172

159

426

66

306

5, 280

269 501

93

176

137

358 426

275

426

590

346

262

262

262

186

262 262

426 483

32, 275

54 176

Cromwell v. County of Sac, 94 U. S. 351---

Crooks v. Harrelson, 282 U. S. 55..

Deputy, Admr., et al. v. du Pont, 103 Fed. (2d) 257; 308 U. S.

488..

Detroit Steel Products Co. v. United States, 62 C. Cls. 686-
Dickerson v. United States, 89 C. Cls. 520; 310 U. S. 554.
Duradene Co., Inc. v. Magruder, 21 Fed. Supp. 426.-
Eastman Kodak Company v. United States (No. M-81), 82 C.

Cls. 504; 299 U. S. 581..

Edgar Estates Corp. v. United States, 65 C. Cls. 415.
Edwards v. Chile Copper Co., 270 U. S. 452-.

Edwards v. United States, 80 C. Cls. 118.

Ellis v. United States, 206 U. S. 246.

Falcon, The, 19 Wallace 75.

44

253

204, 546 275

Farmers' Fertilizer Co. v. Lillie, 18 Fed. (2d) 197.

Ferguson v. Port Huron & Sarnia Ferry Co., 13 Fed. (2d) 489_
First State Bank of Stafford, Kansas, v. United States, 67 C.
Cls. 332_

Hagan & Cushing Co., United States v., 115 Fed. (2d) 849-
Haggar Co. v. Helvering, 308 U. S. 389-

Hayes, United States v., 20 Fed. (2d) 873

Hazelhurst Oil Mill Co. v. United States 70 C. Cls. 334..
Helvering v. Clifford, 309 U. S. 331..
Helvering v. Hickman, 70 Fed. (2d) 985.
Henn v. Commissioner, 20 B. T. A. 1133.
Hollerbach v. United States, 233 U. S. 165_.
Holub v. United States, 85 C. Cls. 701-

Fisher v. United States, 109 U. S. 143.

Flint v. Stone Tracy Co., 220 U. S. 107.

Ford Motor Co. v. United States, 81 C. Cls. 30; 296 U. S. 636__
Frances v. United States, 89 C. Cls. 78..
Freund v. United States, 260 U. S. 60..
Geddes v. United States, 38 C. Cls. 428..
General Contracting and Construction Co. v. United States,

84 C. Cls. 570_.

General Contracting Corporation v. United States, 88 C. Cls.

214__

Goodwin v. United States, 76 C. Cls. 218; 289 U. S. 753_

Graham & Foster v. Goodcell, 282 U. S. 409..

Gritts v. Fisher, 224 U. S. 640...

Page

186

123

Hood & Gross v. United States, 90 C. Cls. 258-
Hoult v. Commissioner, 23 B. T. A. 804.

Hornell Ice & Cold Storage Co. v. United States, 32 Fed. Supp.

1, 441

483 501

426 204

44, 483 239 127, 137

551 204

551

280

66

358

262

390

159, 167 269 119, 239 74, 176

239 358

551

306

32 358

54

54

Klingenstein v. United States, 85 C. Cls. 164; 302 U. S. 716...
Kreuger v. United States, 83 C. Cls. 412..

381

54

447

159, 167 176

468..

Housman v. Commissioner, 105 Fed. (2d) 973..

Isenberg et al. v. Trent Trust Co., Ltd., 26 Fed. (2d) 609; 31

Fed. (2d) 553; 279 U. S. 862__

501

275

32 201

Ismert-Hincke Milling Co. v. United States, 90 C. Cls. 27. 32, 275, 390
Johnson v. Scott Milling Co., 21 Fed. Supp. 847-.
Johnson v. Ingleheart Bros., Inc., 95 Fed. (2d) 4.-
Johnston v. Commissioner, 86 Fed. (2d) 732__.
Jonitz v. United States, 89 C. Cls. 155.
Kales v. Commissioner, 101 Fed. (2d) 35.
Karno-Smith Co. v. United States, 84 C. Cls. 110-
Kirkendall v. United States, 90 C. Cls. 606...
Klamath Indians v. United States (No. E-346), 81 C. Cls. 79;

141 44 97, 253 1

296 U. S. 244..

210 201 66