IMMIGRATION and NaturALIZATION PAY CASES....

Judgments entered on the authority of the Renner case,
106 C. Cls. 676.

IRWIN & LEIGHTON, A PARTNERSHIP.

Page

828

18

Government contract, wage rate in lump sum contract
increased by Wage Adjustment Board on petition of
contractor.

JARDINE MINING COMPANY...

279

Suit brought under the Lucas Act; sufficiency of plain-
tiff's petition.

JUDGE, JOSEPH L., JR...

820

Suit for salary; judgment entered.

KATZ MANAGEMENT Co., A FLORIDA CORPORATION,
AND FLEETWOOD HOTEL Co., A NEW JERSEY
CORPORATION (No. 48691) ---

84

KELLY (MARGARET E.) DECEASED, ESTATE OF (No. 48708)___

396

Estate tax; incidents of ownership in life insurance;
agent's actions in filling application blanks contrary to
parties' wishes.

KREHER (ERNEST), MAX KREHER, PAUL KREHER,
TRUSTEES (NO. 47413)---

Eminent domain; just compensation; suit by trustees of
dissolved Florida corporation; reorganization plans
suggested by Government agencies in connection with
ship contracts and loans.

LATVIAN STATE CARGO AND PASSENGER STEAMSHIP
LINE_

Eminent domain; failure of administrative agency to act
on claim for just compensation does not deprive courts
of jurisdiction.

LIBBY, MCNEILL & LIBBY, A CORPORATION------

Government contract; vessel chartered to Government for
use as Army Transport; war risks; warlike operations;
provisions of marine insurance policy.

355

811

290

LITTLE ROCK, ARKANSAS (CITY OF) (No. 48765) - - - -
Requisition of airport; judgment entered.

826

MACDONALD, WILLIAM, ET AL.

Government contract; under lump sum war construction
contract, the contractor obligated to secure lumber
wherever possible and at price necessary. Petition dis-
missed. Plaintiffs' petition for writ of certiorari denied
by the Supreme Court.

MAHANA, JESSICA S..

Income tax; alimony payments; income of trust in case of
divorce.

MARTINOLICH (ANTHONY C.), ET AL., DOING BUSINESS
AS MARTINOLICH SHIPBUILDING COMPANY (No.
47707)___

Government contract; claim for reformation of contract
not sustained.

MARTINOLICH SHIPBUILDING COMPANY (No. 47707).-
MARYLAND CASUALTY COMPANY, A CORPORATION
(No. 47671)___.

Government contract; federal Public Housing Authority;
default by contractor; Contract Settlement Act; judg-
ment entered.

MOORMAN, ET AL., DOING BUSINESS AS J. W. MOOR-
MAN & SON..

Government contract; grading for site of aircraft assembly
plant; decision of contracting officer approved on appeal;
plaintiff entitled to recover. Plaintiff's petition dis-
missed upon mandate of Supreme Court.
MOORMAN, ET AL., DOING BUSINESS AS J. W. MOOR-
MAN & SON

Page

841

716

798

798

823

827

838

Government contract; grading for site of aircraft assembly
plant; decision of contracting officer approved on appeal;
plaintiff entitled to recover. Reversed by the Supreme
Court.

MORGAN, GWILYM T.....

824

Suit for salary; judgment entered.

NATIONAL METROPOLITAN BANK OF WASHINGTON
(THE) AND HAROLD S. ROBERTS, AS EXECUTORS
AND TRUSTEES (No. 48708) ___

Estate tax; incidents of ownership in life insurance; agent's
actions in filling application blanks contrary to parties'
wishes.

396

Page

NEW OAKMONT CORPORATION, THE

823

Income tax; personal holding company; penalty tax under
Section 104 of 1932 Revenue Act; compromise; judg-
ment entered. Motion for new trial overruled.

PARKWAY MOTOR COMPANY, INC............

824

Rental of property; reimbursement under contract; judg-
ment entered.

PATTERSON, KATHERINE JOSEPHINE...

348

Jurisdiction; review of Interior Department's decision on
mining claims.

PEARSON, DICKERSON, INC., A CORPORATION, ET AL.

236

Government contract; allocation of materials on war
contract; terms of subcontract.

PEDERSEN, C. C. M..

335

Suit by Foreign Service official for per diem expenses
caused by delay in obtaining transportation during time

of war.

PEWEE COAL COMPANY, INCORPORATED..

626

Eminent domain; just compensation for loss caused by
Government in operation of coal mine taken over by
the Government; no recovery for operating loss for
which Government was not responsible.

PLYMOUTH RUBBER COMPANY, Inc. (THE), A CORPO

Government contract; suit under Contract Settlement
Act; unamortized part of building and equipment
costs; post-termination expenses.

Government contract; Contract Settlement Act; juris-
dicition; statute of limitations.

ROBERTS (W. O.), SUPERINTENDENT OF THE FIVE
TRIBES AGENCY, FOR AGNES QUAPAW HOFFMAN
(No. 48811)----

Income tax; nontrade and nonbusiness expenses; prop-
erty interests under will.

Page

428

ROBERTS (W. O.), SUPERINTENDENT OF THE FIVE
TRIBES AGENCY, FOR JEAN ANNE QUAPAW HOFF-
MAN (No. 48812)__

428

Income tax; nontrade and nonbusiness expenses; prop-
erty interests under will.

ROSSOFF, MILTON....

826

Suit for salary; judgment entered.

SCHELLHAMMER, FREDERICK MATHIAS

Pay and allowances; captain in the Regular Army.
SILAS MASON COMPANY, INC., WALSH CONSTRUCTION
COMPANY, ATKINSON-KIER COMPANY (No. 48906) -
Government contract; suit under Special Jurisdictional
Act; contract for construction of Grand Coulee Dam.
(To be reported in 116 C. Cls. 1.)

SINGER MANUFACTURING COMPANY, THE (No. 45537)_
Income tax; consolidated returns; loss sustained upon
liquidation of subsidiary; operating losses previously
deducted.

SINGER SEWING MACHINE COMPANY (No. 45538).... Income tax; consolidated returns; loss sustained upon liquidation of subsidiary; operating losses previously deducted.

SINGER MANUFACTURING COMPANY (THE), ET AL. (Nos. 45539, 45790, 45791, 45792, 45793, 45794, and 45795)__

409

1

162

162

162

Income tax; consolidated returns; loss sustained upon
liquidation of subsidiary; operating losses previously
deducted.

STANDARD-VACUUM OIL COMPANY (No. 48319)..

843

Requisition and destruction of properties during enemy
occupation. Judgment vacated and cause remanded by
Supreme Court.

STEPHEN-BROWN COMPANY, ET AL---

822

Government contract; judgment entered.

STEVINSON WATER DISTRICT (No. 46266) - -

Eminent domain; taking of appropriative rights to certain
waters of San Joaquin River; judgment as jury verdict.
TAMPA SHIPBUILDING & ENGINEERING COMPANY, A
DISSOLVED CORPORATION (No. 47413)...

Eminent domain; just compensation; suit by trustees of
dissolved Florida corporation; reorganization plans
suggested by Government agencies in connection with
ship contracts and loans.

TORONTO, HAMILTON, AND BUFFALO NAVIGATION
COMPANY, THE

Page

47

355

835

Requisition of vessel under the Merchant Marine Act as
amended; ascertainment of value; just compensation.
Reversed and remanded by the Supreme Court.

UNION PACIFIC RAILROAD COMPANY (No. 46989)--Freight rate charges for transportation of Government property; equalization agreement; land-grant routes.

321

UNION PLANTERS NATIONAL BANK AND TRUST COM-
PANY (Nos. 47799, 47800, 47801)__

822

Government contracts; Federal Public Housing Authority;
default by contractor; Contract Settlement Act; judg-
ment entered.

UNITED DISTRIBUTORS REALTY CORP__.

822

Lease of property by Government; damages by reason of
occupancy; judgment entered.

WESTERN UNION TELEGRAPH COMPANY, THE

195

Government contract; charges on telegraphic messages
sent by Government agencies.

WESTON (BYRON) COMPANY (No. 49060) –.

232

Income tax; refunds and credits; limitation period ex-
pired.

WHEELOCK BROS., INC., A CORPORATION--.

733

Eminent domain; just compensation for taking and opera-
tion of truck line under Government control during war
period.

WHETSTONE, IRENE B.....

816

Suit to recover expenses incurred in tax litigation; juris

diction.