Federal Income and Estate Tax Laws

Eisner v. Mente, 133 (b), 95.

Eisner v. New York Trust Co., 419 (c), 347; 419 (f),
347; 434 (a)-(b), 355, 575 (d), 509.
Eisner (Col.) v. Peabody, 113 (b), 78.
Eisner v. Prentiss, 129, 92.

Eisner v. Towne, 113 (g), 78; 582 (e), 511.
Eisner (Col.) v. Wilson, 126 (d), 91; 564 (aa), 505.
Eldorado Coal & Mining Co. v. Mager (Col.), 48, 36.
Eliot v. Freeman, 525, 476.

Eliot Nat. Bank v. Gill (Col.), 541 (a), 482; 545, 484; 546 (b), 484.

Emery, Bird, Thayer Realty Co. v. U. S., 527 (a), (n), 477, 478; 564 (e), (z), 504, 505.

Empire Fuel Co. v. Hays (Col.), 404 (f), 335; (h), 335.

404

English & Mersick Co. v. Eaton (Col.), 399, 331. Equitable Trust Co. N. Y. v. Western Pacific Ry. Co. et al., 211 (a), 176; 562 (c), 501.

Erie Ry. Co. v. Ú. S., 506, 463.

Erskine v. Hohnback, 564 (b), 503.

Erskine (Col.) v. Van Arsdale, 566 (b), 506.

Essenkey Products Co. Bankrupts, In re, 572 (c), 508. Evans v. Gore (Col.), 77 (b), 61; 110, 77; 578, 510; 581 (a), 511.

Ewers v. Weaver, 564 (b), 503.

Exchange Bank of Lennox v. Coffey (Col.), 361, 303; 561, 501; 564 (m), (n), (gg), (bb), 504, 505; 566 f), 506.

Farmers' Loan & Trust Co. v. Pollock, 520, 471; 521, 475; 573 (a), 508.

Farmers' Loan & Trust Co. v. Trent, 564 (n), 504.
Field v. U. S., 423 (e), 350; 425 (a)-(b), 350.
Fink (Col.) v. Northwestern Mut. Life Ins. Co., 529
(d), 478; 536 (c), 480; 537, 481; 538 (b), 481.
First Nat. Bank v. McNeil (Col.), 541 (a), 482.
First Nat. Bank of Mobile v. U. S., 472, 406.
First Trust Savings Bank v. Smietanka (Col.), 169 (a),
134; 200 (a)-(b), 166.

Flanner et al. v. U. S., 50 (b), 37.

Flint v. Stone Tracy Co., 523 (a), 476; 526 (a)-(d), 477; 527 (d), (o), 477, 478; 528, 478; 542 (a), 483; 575 (c), 509; 576 (a)-(d), 509; 579, 510; 580 (b),

510.

Fontenot (Col.) v. Accardo, 562 (u), 502.

Fontenot v. Liebman, 422 (e), 348.

Forged Steel Wheel Co. v. Lewellyn (Col.), 549 (a), 489.
Forty Fort Coal Co. v. Kirkendall (Col.), 536 (b), 480.
Forty-Two Broadway v. Anderson (Col.), 526 (c), 477;
539 (a)-(b), 481; 575 (c), 509; 580 (d), 510.
Fox v. Edwards, 365, 305; 566 (h), 506.
Freeman v. Eliot, 525, 476.

Frick v. Lewellyn, 433, 354; 573 (b), 508.

Gaither v. Miles (Col.), 429 (a)-(d), 350, 351; 430, 352. Galm v. U. S., 487, 451.

Gardner (Col.) v. Connelly, 562 (u), 502.

Gaston v. Nichols, 562 (f), 501.

Gates (Col.) v. Osborn, 564 (cc), 505.

Gauley Mountain Coal Co. v. Hays (Col.), 526 (c), 477; 533 (g), (h), (k), 479; 575 (c), 509.

Gavit v. Irwin (Col.), 74, 61; 86, 62; 107 (c), 76; 116 (e), 80; 582 (d), 511.

Gearin v. Miller (Col.), 106 (c), 76.

General Film Corp., In re., 252, 192; 564 (dd), 505; 57 (f), 508.

Gen. Inspection & Loading Co. v. U. S., 527 (e), 477; 544, 484.

George v. Bailey (Col.), 555 (b), 493; 562 (1), 502; 574 (a), 508.

Georgia Ry. & Elec. Co. v. Blalock (Col.), 526 (c), 477; 527 (f), 477; 533 (c), (e), 479; 575 (c), 509. Gill v. Boston Terminal Co., 527 (1), 478.

Gill (Col.) v. Eliot Nat. Bank, 541 (a), 482; 545, 484; 546 (b), 484.

Gill (Col.) v. N. Y. Cent. & H. R. R. et al., 527 (a), 477. Gill (Col.) v. Old Colony Ry. Co. et al., 527 (a), 477. Gilligan (Col.) v. Dayton Brass Castings Co., 549 (a), 489; 552, 489.

Gilligan v. Dayton Bronze Bearing Co., 558 (a)-(b), 496.

Gilligan v. Park, 17, (a), (c), 10.

Girard Trust Co. et al. v. U. S., 480, 420; 564 (r), 504. Goldfield Consolidated Mines Co. v. Scott (Col.), 536 (b), 480.

Goodrich v. Edwards (Col.), 48, 36.

Gore (Col.) v. Evans, 77 (b), 61; 110, 77; 578, 581 (a), 511.

510;

Gouge et al. v. Hart (Col.), 562 (i), (j), 502.
Gould v. Gould, 107 (a), 76; 126 (a), 90; 582 (c), 511.
Graham (Ex-Col.) v. DuPont, 562 (n), 502.

Graham v. Miles (Col.), 110, 77; 578, 510; 581 (a),

511.

Grand Rapids Ry. Co. v. U. S., 543, 484; 546 (a), 484.
Grand Rapids & I. Ry. Co. v. Doyle (Col.), 534 (g), 480.
Grant v. Hartford & N. H. R. R. Co., 505, 463.
Gray (Col.) v. Darlington, 512, 465.

Great Northern Ry. Co. v. Lynch (Col.), 533 (g), (l), (m), 479.

Greenport Basin & Con. Co. et al. v. U. S., 366, 305;
382 (a)-(b), 319, 320; 529 (d), 478; 564 (h), 504.
Greiner v. Lewellyn, 422 (c)-(d), 348.
Greylock Mills, U. S. ex rel. v. Blair, 98, 74.
Grogan v. Walker, 424, 350; 431 (a), 352.
Guaranty Trust Co. of N. Y. v. Metropolitan St. Ry.
Co., 522, 476.

Guaranty Trust & Savings Bank v. U. S., 258, 196.
Guaranty Trust Co. v. Seamen (Col.), 562 (z), 503.
Guggenheim Exploration Co. v. U. S., 533 (o), 479.
Guinzburg v. U. S., 113 (l), (m), 79; 582 (h), (i), 512.
Gulf Oil Corp. v. Lewellyn (Col.), 113 (h), 78.
Gulf & I. Ry. Co. v. Walker (Col.), 529 (d), 478; 534
(i), 480.

Haight v. Pittsburg et al. R. R. Co., 492, 458.
Haiku Sugar Co. v. Johnstone, 212, 176.
Hamilton (Col.) v. Beam, 557 (a), (b), 496.
Hamilton (Col.) v. Kentucky & I. Term R. Co., 111 (c),

77.

Harder v. Irwin (Col.), 17 (d), 10; 24 (b), 12; 25
(a)-(b), 12; 28, 13; 113 (k), 79; 470 (b), 404.
Hart (Col.) v. Gouge et al., 562 (i), (j), 502.
Hartford & N. H. R. R. Co. v. Grant, 505, 463.
Hartson v. Kloch Produce Co., 564 (n), 504.
Hartson v. Pacific B. & L. Assn., 531 (a), 479.
Hastings v. Herold, 564 (b), 503.

Hays (Col.) v. Empire Fuel Co., 404 (f), 335; 404 (h), 335.

Hays (Col.) v. Gauley Mountain Coal Co., 526 (c), 477; 533 (g), (h), (k), 479; 575 (c), 509.

Hecht v. Malley (Col.), 566 (c), 506.
Heller Hirsch and Co., In re, 210 (a), 176.

Henry et al. v. Lederer, 421, 348.

Hernandez (Col.) v. McGhee, 351 (d), 294; 562 (w),

503.

Herold v. Hastings, 564 (b), 503.

Herold (Col.) v. Johnson & Johnson, 566 (b), 506.
Herold (Col.) v. Kahn, 566 (b), 506.

Herold (Col.) v. Mutual Benefit Life Insurance Co., 529 (d), 478; 534 (a), 480; 537, 481; 538 (a), 481. Herold (Col.) v. Parkview Bldg. Loan Assn., 531 (b), (c), 479; 532, 479.

Herold (Col.) v. Prudential Ins. Co., 537, 481; 538 (a), 481.

Herold (Col.) v. Public Service Co., 564 (ff), 505; 567, 506.

Herold (Col.) v. Public Service Corp. of N. J., 564 (ee), 505.

Herold v. Public Service Electric Co., 527 (a), 477. Herold v. Public Service Gas Co., 527 (a), 477; 567, 506.

Herold v. Public Service Ry. Co., 527 (a), 477; 564 (b), 503; 567, 506.

Herold v. Shanley, 564 (n), 504.

Hill v. Wallace, 562 (s), 502.

Hines, Trustee v. U. S., 572 (d), 508.
Hohnback v. Erskine, 564 (b), 503.
Holbrook v. Moore (Col.), 108, 77.

Hopkins (Col.) v. Bashara, 562 (g), 502; 564 (p), 504. Hopkins (Col.) v. Burk-Waggoner Oil Assn., 213 (a), 176; 470 (b), 404.

Hornby v. Lynch, 113 (b), 78.

Houston Belt & Terminal Ry. Co. v. U. S., 527 (k), 478; 533 (e), 479.

Howbert (Col.) v. Camp Bird, Ltd., 526 (a), (d), 477; 536 (b), 480; 563 (b), 503; 564 (c), 503; 576 (a), (d), 509; 580 (b), 510.

Howbert (Col.) v. Stratton's Independence, Ltd., 526
(c), 477; 527 (c), 477; 536 (b), 480; 575 (c), 509.
Hubbard v. Brainard (Col.), 488, 455; 564 (cc), 505.
Huntley (Col.) v. Union Fishermen's Co-op. Packing
Co., 562 (h), 502.

Hurst v. Lederer (Col.), 564 (1), 504.
Hvoslet v. U. S., 564 (z), 505.

Indiana Steel Co. v. Smietanka (Col.), 564 (j), 504.
Indianapolis and St. Louis R. R. Co. v. U. S., 513, 470.
Industrial Trust Co. v. Walsh (Col.), 533 (n), 479.
In re Baltimore Pearl Hominy Co., 559 (b), 497.
In re Brezin & Schaefer, Bankrupts, 57, 42; 569 (a),
(b), 507.

In re Essenkey Products Co., Bankrupts, 572 (c), 508. In re General Film Corp., 252, 192; 564 (dd), 505; 572 (f), 508.

In re Heller Hirsch & Co., 210 (a), 176.
In re Jones and Baker, 161, 128; 570, 507.

In re Kinney, 556, 495.

In re J. Menist Co., 571, 507.

In re Wyley Co., 250, 192; 559 (a), 497; 572 (a), (b),

508.

Insurance Co. of North America v. McCoach, 529 (d), 478; 538 (b), 481.

Iredell (Col.) v. DeLaski & Thropp Circular Woven Tire Co., 397 (a), 330; 404 (c), 335.

Irwin (Col.) v. Gavit, 74, 61; 86, 62; 107 (c), 76; 116 (e), 80; 582 (d), 511. Irwin (Col.) v. Harder, 17 (d), 10; 24 (b), 12; 25 (a), (b), 12; 28, 13; 113 (k), 79; 470 (b), 404. Irwin (Col.) v. Laurentide Co. Ltd., 527 (g), 477. Irwin (Col.) v. Rensselaer & S. R. Co., 112, 78; 211 (b), 176.

Jackson v. Northern Central Ry. Co., 492, 458.
Jackson v. Smietanka (Col.), 96, 72.

Jacobs & Davies, Inc. v. Anderson (Col.), 534 (b), 480.
Jacobsen v. Smietanka (Col.), 77 (a), 61.
Jakovich v. Mager (Col.), 562 (u), 502.

Jasper & E. Ry. Co. v. Walker (Col.), 527 (a), 477.
Jewellers' Safety Fund Society v. Lowe (Col.), 271, 206.
Johnson & Johnson v. Herold (Col.), 566 (b), 506.
Johnson & Johnson v. Rutan, 566 (b), 506.

Johnson v. Keith (Ex-Col.), 131, 93.

Johnson v. Miles, 562 (f), 501.

Johnson v. U. S., 470 (c), 404.

Johnstone v. Haiku Sugar Co., 212, 176.

Jones v. U. S., 493, 458.

Jones and Baker, In re, 161, 128; 570, 507.
Jordan (Col.) v. Newhall, 566 (b), 506.

Kahn v. Herold (Col.), 566 (b), 506. Kausch v. Moore (Col.), 562 (u), 502.

Keith (Col.) v. Bryce et al., 133 (a), 94.
Keith (Col.) v. Edwards, 109, 77.

Keith (Ex-Col.) v. Johnson, 131, 93.

Kellog v. U. S., 252, 192; 564 (dd), 505; 572 (f), 508. Kelly v. Lewellyn (Col.), 562 (u), 502.

Kemper Military School v. Crutchley, 229, 184; 233, 185; 249, 191.

Kensett v. Stivers, 562 (f), 501.

Kentucky & I. Ter. R. Co. v. Hamilton (Col.), 111 (c),

L. & N. Ry. Co. v. U. S., 513, 470.

La Belle Iron Works v. U. S., 220, 178; 397 (c), (d), 330; 576 (b), 509; 580 (f), 510. Laemmle v. Eisner (Ex-Col.), 126 (b), 90.

Lagrada Orden de Predicadores v. Trinidad (Insular Col.), 228, 184.

Lake Shore Mich. & Southern Ry. Co. v. Rose, 517, 471. Laurentide Co. Ltd. v. Durey (Col.), 221, 178; 527 (g),

477.

Laurentide Co. Ltd. v. Irwin (Col.), 527 (g), 477.
Lawrence v. Wardell, 80, 61; 193, 158.
Ledbetter v. Bailey (Col.), 562 (u), 502.

Lederer (Col.) v. Cadwalader, 403 (a), (b), 334. Lederer (Col.) v. Castner, Curran & Bullitt, Inc., 50 (c), (d), 37.

Lederer (Col.) v. De Ganay, 81, 61.

Lederer (Col.) v. Ehret Magnesia Mfg. Co., 382 (a), (b), 319, 320.

Lederer v. Henry et al., 421, 348.
Lederer (Col.) v. Hurst, 564 (1), 504.
Lederer (Col.) v. Lipke, 562 (u), 502.

Lederer (Col.) v. Massey, 111 (d), 77; 185, 148.
Lederer (Col.) v. New Creek Co., 266 (a), 202.
Lederer (Col.) v. Pearce, 417 (a), 344; 423 (b), 349.
Lederer (Col.) v. Pennsylvania Co., 418 (b), 346; 432
(b), 354.

Lederer (Col.) v. Penn. Co. et al., 575 (d), 509. Lederer v. Penn. Mutual Life Ins. Co., 269, 205. Lederer (Col.) v. Phila. H. & P. R. Co. et al., 564 (d), (k), 503, 504.

Lederer (Col.) v. Porter et al., 404 (a), 334.

Lederer (Col.) v. Stockton, 230, 184; 231, 184; 232 (b), 185.

Lederer (Col.) v. Traylor Eng. & Mfg. Co., 553, 490. Lederer (Col.) v. Wassell, 562 (u), 502.

Lederer (Col.) v. Worth Bros. Co., 549 (a), 489.

Leslie et al v. Bowers (Col.), 381 (a), 319.

Levy v. U. S., 374, 312.

Levy v. Wardell, 564 (k), 504.

Lewellyn (Col.) v. Carbon Steel Co., 549 (a), 489

Lewellyn (Col.) v. Forged Steel Wheel Co., 549 (a),

Lilley Building & Loan Co. v. Miller (Col.), 225 (a)-(c),

182.

Lincoln Chemical Co. v. Edwards (Col.), 397 (f), 331; 401 (d), 335; 470 (e), 405.

Lipke v. Lederer (Col.), 562 (u), 502.

Little Miami et al., R. R. Co. v. U. S., 503, 463; 506, 463; 560, 497.

Long v. Rasmussen (Col.), 562 (p), 502.

Loomis (Col.) v. Wattles, 113 (g), 78; 564 (a), 503; 582 (e), 511.

Lowe (Col.) v. Cohen, 135, 96; 151, 117.

Lowe (Col.) v. Jewellers' Safety Fund Society, 271, 206.

Lowe (Col.) v. Northern R. Co. of N. J., 112, 78. Lowe (Col.) v. Peck & Co., Inc., 79, 61; 114, 79; 577 (a), 509; 581 (a), 511.

Lowe (Col.) v. Southern Pacific Co., 113 (h), 78.
Lowe (Col.) v. Thatcher, 126 (c), 91.

Ludington v. McCaughn (Col.)......41, 28; 50 (a), 36.

Lumber Mut. Fire Ins. Co. v. Malley (Col.), 529 (a), (b), (d), 478; 537, 481; 539 (f), 481; 564 (k), 504. Lynch (Col.) v. Alworth-Stephens Co., 266 (b), 202; 404 (g), 335; 405, 336.

Lynch (Col.) v. Chemung Iron Co., 527 (i), 477. Lynch (Col.) v. Great Northern Ry. Co., 533 (g), (l), (m), 479.

Lynch v. Hornby, 113 (b), 78.

Lynch (Col.) v. Northern Pac. Ry. Co., 529 (c), 478.
Lynch (Col.) v. Thorne, 562 (u), 502.
Lynch (Col.) v. Turrish, 113 (ƒ), 78.

Macomber v. Eisner (Col.), 22, 11; 76, 61; 106 (b),
76; 581 (a), 511; 582 (a), (b), 511.
Mager (Col.) v. Eldorado Coal & Min. Co., 48, 36.
Mager (Col.) v. Jakovich, 562 (u), 502.

Malley (Col.) v. Walter Baker & Co., 470 (b), 404; 564 (u), 505.

Malley (Col.) v. Crocker et al., 215 (b), 177; 218 (c), 178; 564 (f), 504.

Malley (Col.) v. Hecht, 566 (c), 506.

Malley (Col.) v. Lumber Mut. Fire Ins. Co., 529 (a), (b), (d), 478; 537, 481; 539 (f), 481; 564 (k), 504. Malley (Col.) v. Mills Woven Cartridge Belt Co., 549 (b), 489; 551 (b), 489.

Malley (Col.) v. Old Colony Ry. Co. et al., 527

(a),

Malley v. Walter Baker & Co., 470 (b), 404. Markle et al. v. Kirkendall (Col.), 562 (a), 501. Marks v. Snyder, 562 (f), 501.

Marquette, H. & O. R. R. Co. v. U. S., 516, 470.
Marr v. U. S., 107 (g), 77.

Martin, Inc. R. H. v. Edwards (Col.), 404 (b), 334.
Maryland Casualty Co. v. U. S., 247, 190; 268 (a), (b),

204, 205; 529 (d), 478; 538 (b), (c), 481; 564 (b), (i), 503, 504; 567, 506.

Massey v. Lederer (Col.), 111 (d), 77; 185, 148. Maxwell v. Abrast Realty Co., 527 (a), 477; 564 (9), 504; 566 (b), 506.

McCaugh (Col.) v. Ludington, 41, 28; 50 (a), 36.
McClain v. Penn. Co., 564 (n), 504.

McCoach v. Baldwin Locomotive Works, 533 (n), 479; 534 (e), 480; 539 (c), 481.

McCoach (Col.) v. Cambria Steel Co., 527 (a), 477; 566 (b), 506.

McCoach v. Continental Pass. Ry. Co. of Phila., 527 (a), 477.

McCoach v. Ins. Co. of North America, 529 (d), 478; 538 (b), 481.

McCoach (Col.) v. Mine Hill & S. H. R. Co., 527 (a), 477.

McCoach (Col.) v. Northern Trust Co., 541 (a), 482. McCoach (Col.) v. Phila. Traction Co., 526 (c), 477; 527 (a), 477; 575 (c), 509.

McElligott v. Kissam (Col.), 575 (d), 509.
McElligott (Col.) v. Knox, 431 (b), 353.
McElligott (Act. Col.) v. Towne, 42 (a)-(c), 28, 29;
89, 65; 580 (u), 511.

McGhee v. Hernandez (Col.), 351 (d), 294; 562 (w), 503.

McGrath v. Ebersole, 422 (b), 348; 423 (f), (9), 350. McHatton et al. v. U. S., 92, 68; 210 (b), (c), 176; 580 (w), 511.

McKenney v. U. S., 481, 422.

McLaughlin (Col.) v. Vance, 50 (b), 37.

McNeil (Col.) v. First Nat. Bank, 541 (a), 482.
Mee (Col.) v. Middleton, 562 (u), 502.
Mellon v. U. S., 113 (j), 79.

Menist & Co., J., In re, 571, 507.

Memphis & Charleston R. R. v. U. S., 490, 458; 491, 458. Mente v. Eisner (Col.), 113 (b), 78.

Merchants' Loan & Trust Co. v. Smietanka, 48, 36; 116 (b), 80; 202, 167.

Merck v. Treat (Col.), 566 (b), 506.
Merriam v. U. S., 116 (a)-(d), 80.

Metcalf et al. v. Mitchell (Col.), 385 (a)-(c), 323. Metropolitan St. Ry. Co. v. Guaranty Trust Co. of N. Y., 522, 476.

Metropolitan St. Ry. Co. v. Morton Trust Co., 522, 476. Mich. Cent. R. R. Co. v. Slack (Col.), 506, 463; 508, 463; 580 (k), 510.

Middlesex Banking Co. v. Eaton (Col.), 540, 481.
Middleton v. Mee (Col.), 562 (u), 502.

Miles (Col.) v. Curley, 434 (g), 356.

Miles (Col.) v. Dugan, 432 (a), 354; 566 (g), 506. Miles (Col.) v. Gaither, 429 (a)-(d), 351; 430, 352. Miles (Col.) v. Graham, 110, 77; 578, 510; 581 (a), 511. Miles v. Johnson, 562 (f), 501.

Miles (Col.) v. Polk, 428 (g), 351.

Miles (Col.) v. Safe Deposit & Trust Co., 102, 74;
104 (d), (f), 75; 582 (g), 511.
Military Const. Co. v. U. S., 542 (b), 483.
Miller (Col.) v. Gearin, 106 (c), 76.

Miller (Col.) v. Lilley Bldg. & Loan Co., 225 (a)-(c),

182.

Miller (Col.) v. Snake River V. Rwy. Co., 527 (a), 477. Mills Woven Cartridge Belt Co. v. Malley (Col.), 549 (b), 489; 551 (b), 489.

Mine Hill & S. H. R. Co. v. McCoach (Col.), 527 (a), 477.

Minneapolis Syndicate v. Zonne, 527 (a), 477.
Minneapolis Threshing Co. v. U. S., 560, 497.
Missouri River R. R. v. U. S., 514, 470.

Mitchell (Col.) v. Metcalf et al., 385 (a)-(c), 323.
Mitchell Bros. Co. v. Doyle (Col.), 526 (c), 477; 533

(g), (h), 479; 576 (d), 509.

Moffatt v. Beer (Col.), 566 (b), 506.

Moffett v. Public Service Ry. Co., 527 (a), 477.

Moffett v. Public Service Corp. of N. J., 564 (ee), 505.
Mohawk Mining Co. v. Weiss (Col.), 137, 100.
Moore v. Holbrook, 108, 77.

Moore (Col.) v. Kausch, 562 (u), 502.
Moore (Col.) v. Stoffregen, 113 (b), 78.

Morris & E. R. Co. v. Anderson (Col.), 526 (c), 477; 527 (a), 477; 575 (c), 509.

Morton Trust Co. v. Metropolitan St. Ry. Co., 522, 476. Muenter v. Southern Pacific R. R. Co., 539 (d), 481. Mutual Benefit Life Ins. Co. v. Duffy (Col.), 397 (e), 331; 400, 333.

Mutual Benefit Life Ins. Co. v. Herold, 529 (d), 478; 534 (a), 480; 537, 481; 538 (a), 481.

Nashville C. & St. L. Ry. v. U. S., 536 (e), 480; 543, 484; 545, 484.

Nat. Bank of Commerce v. Allen (Col.), 526 (c), 477; 541 (a), 482; 545, 484; 575 (c), 509. National City Bank v. Blake (Col.), 514, 470.

Nat. Life & Accident Ins. Co. v. Craig (Col.), 538 (b), 481.

Nat. Paper & Type Co. v. Edwards (Col.), 104 (e), 75; 577 (b), 510; 580 (v), 511.

Nebraska Dist. Co. v. U. S., 564 (x), 505.
New Creek Co. v. Lederer (Col.), 266 (a), 202.
Newhall v. Jordan (Col.), 566 (b), 506.

N. Y. Cen. & H. R. R. et al. v. Gill (Col.), 527 (a), 477.
N. Y. Cent. R. R. Co. v. Bailey, 502, 463.

N. Y. City Ry. Co. v. Penn. Steel Co., 522, 476; 526 (c), 477; 575 (c), 509.

N. Y. & C. Mail S. S. Co. v. U. S., 566 (b), 506.

N. Y. Life Ins. Co. v. Anderson (Col.), 536 (d), 480; 537, 481; 543, 484.

N. Y. Mail & News Trans. Co. v. Anderson, 564 (b), (n), 503, 504.

N. Y., N. H. & H. R. R. Co. v. U. S., 526 (a), (d), 477; 539 (e), 481; 576 (a), (d), 509.

N. Y. Trust Co. v. Edwards (Col.), 113 (i), 79.

N. Y. Trust Co. v. Eisner, 419 (c), 347; 419 (f), 347; 434 (a), (b), 355; 575 (d), 509.

Nichols v. Gaston, 562 (f), 501.

Nipissing Mines Co. v. U. S., 527 (a), 477; 536 (b), 480. Northern Central Ry. Co. v. Jackson, 492, 458. Northern Pac. Ry. Co. v. Lynch (Col.), 529 (c), 478. Northern R. Co. of N. J. v. Lowe (Col.), 112, 78. Northern Trust Co. v. McCoach (Col.), 541 (a), 482. Northwestern Mut. Life Ins. Co. v. Fink, 529 (d), 478; 536 (c), 480; 537, 481; 538 (b), 481.

Old Colony Ry. Co. et al. v. Gill & Malley (Col.), 527 (a), 477.

Oliver v. U. S., 568 (c), 507.

Oregon-Washington R. & Nav. Co. v. U. S., 526 (c), 477; 533 (p), 479; 575 (c), 509.

Osborn (Com.) v. Dodge, 562 (e), (f), 501; 564 (a), 503.

Osborn v. Gates (Col.), 564 (cc), 505.

Pacific B. & L. Assn. v. Hartson, 531 (a), 479.

Pacific Ins. Co. v. Soule, 496, 462; 511, 464; 575 (b), 509; 580 (m), 510.

Pacific R. R. et al. v. U. S., 510, 464; 560, 497.
Page (Col.) v. Polk, 470 (d), 405; 562 (o), 502.
Page v. Skinner, 419 (a), 346; 419 (e), 347; 445 (a),
364; 486, 438.

Park v. Gilligan, 17 (a), (c), 10.

Parkview Bldg. Loan Assn. v. Herold (Col.), 531 (b), (c), 479; 532, 479.

Peabody v. Eisner (Col.), 113 (b), 78.
Pearce v. Lederer (Col.), 417 (a), 344;
Peck & Co. Inc. v. Lowe (Col.), 79, 61;
(a), 509; 581 (a), 511.

423 (b), 349.

114, 79; 577

Phila. H. & P. R. Co. et al. v. Lederer (Col.), 564 (d), (k), 503, 504.

Philadelphia Knitting Mills Co. v. U. S., 534 (d), 480. Phila. R. R. Co. v. U. S., 560, 497.

Phila. Traction Co. v. McCoach (Col.), 526 (c), 477; 527 (a), 477; 575 (c), 509.

Pickering (Col.) v. Commercial Health & Accident Co., 234 (c)-(f), 187.

Pitney v. Duffy (Ex-Col.), 51, 38; 104 (a), (b), 75; 111 (d), 77; 138, 100; 185, 148; 582 (f), 511. Pittsburg B. & L. E. R. Co. v. Lewellyn (Col.), 527 (a), (p), 477, 478.

Pittsburg et al. R. R. Co. v. Haight, 492, 458.

Plant v. Walsh (Col.), 107 (e), (f), 77; 113 (l), 79; 261, 197.

Polk v. Miles (Col.), 428 (g), 351.

Polk v. Page (Col.), 470 (d), 405; 562 (o), 502. Pollock v. Farmers Loan & Trust Co., 520, 471; 521, 475; 573 (a), 508.

Pool v. Walsh, 562 (u), 502.

Porter et al. v. Lederer (Col.), 404 (a), 334.

Porto Rico Coal Co. v. Edwards (Col.), 213 (b)-(e), 177; 214, 177; 325 (a), (b), 266, 267; 380, 319; 575 (e), 509; 580 (t), 511.

Prentiss v. Eisner (Col.), 129, 92.

Proctor & Gamble Co. v. U. S., 566 (b), 506.
Proctor v. U. S., 331, 274.

Prudential Ins. Co. v. Herold (Col.), 537, 481; 538 (a), 481.

Public Service Corp. v. Doyle (Col.), 362, 304; 564 (ee), 505.

Public Service Co. v. Herold (Col.), 564 (ff), 505; 567, 506.

Public Service Corp. of N. J. v. Herold and Moffett (Cols.), 564 (ee), 505.

Public Service Electric Co. v. Herold, 527 (a), 477. Public Service Gas Co. v. Herold, 527 (a), 477; 567, 506.

Public Service Ry. Co. v. Herold, 527 (a), 477; 564 (b), 503; 567, 506.

Public Service Ry. Co. v. Moffett, 527 (a), 477.
Pummilli v. Riordan (Col.), 562 (u), 502.

Rafferty (Col.) v. Black, 562 (m), 502.

Railroad Companies v. Barnes, 501, 463; 504, 463; 506, 463.

Randolph, et al. v. Craig (Col.), 419 (d), 347; 423 (a), 349; 434 (d), (f), 356.

Rasmussen (Col.) v. Long, 562 (p), 502.
Rau v. U. S., 111 (a), 77; 568 (a), 506.

Real Estate Sav. Bank v. U. S., 564 (b), (cc), 503, 505; 565 (b), 505.

Regal Drug Corp. v. Wardell (Col.), 562 (u), 502.
Reinecke (Col.) v. Sigman, 351 (f), 294; 562 (v), 503.
Rensselaer & S. R. Co. v. Irwin (Col.), 112, 78; 211
(b), 176.

Rio Grande J. R. R. v. U. S., 527 (h), 477.
Riordan (Col.) v. Pummilli, 562 (u), 502.

Riordan (Col.) v. Vaughn, 428 (a), (f), 350, 351; 566 (d), (e), 506.

Roberts v. Anderson (Col.), 528 (b), 476.

Roberts (Col.) v. Armour, 566 (b), 506.

Rock Island, A. & L. R. R. v. U. S., 564 (b), 503; 565 (c), 505.

Rockefeller, John D. v. U. S., 113 (i), 79.
Rodway v. Commercial Travelers' Life & Accident
Assn., 530, 479.

Roebling v. Sturgess (Col.), 351 (b), 293; 562 (r), 502.
Rose v. Lake Shore Mich. & Southern Ry. Co., 517, 471.
Rucker (Col.) v. Schwarzchild & Sulgberger Co., 565
(c), 505.

Rutan v. Johnson & Johnson, 566 (b), 506.

Safe Deposit & Trust Co. v. Miles (Col.), 102, 74; 104 (d), (f), 75; 582 (g), 511.

San Francisco & P. S. S. Co. v. Scott (Col.), 534 (c),
480; 536 (a), 480.

San Francisco Savings Union v. Carey, 499, 462.
San Juan County, Wash. v. U. S., 569 (c), 507.
Sargent Land Co. et al. v. Von Baumbach, 527 (j), 478;
538 (f), 479; 536 (b), 480.
Sayre v. Brewster, 434 (h), 357.

Schuster & Co., Ed., v. Williams (Col.), 257 (a), (b),
196.

Schwab v. Doyle (Col.), 419 (b), 346; 427 (a), 350; 428 (b)-(e), 351; 575 (d), 509.

Schwab v. Scott (Col.), 533 (h), 479.

Schwarzchild & Sulgberger Co. v. Rucker (Col.), 565 (c), 505.

Scott (Col.) v. Bryant & May, 527 (b), 477.

Scott (Col.) v. Goldfield Cons. Mines Co., 536 (b), 480. Scott (Col.) v. San Francisco & P. S. S. Co., 534 (c), 480; 536 (a), 480.

Scott (Col.) v. Schwab, 533 (h), 479.

Scott v. Western Pacific Ry. Co., 211 (a), 176; 562
(c), 501.

Seamen v. Bowers (Col.), 351 (a), 293; 351 (e), 294;
351 (g), 295; 353, 295; 562 (w), 503; 564 (q), 504.
Seamen (Col.) v. Guaranty Trust Co., 562 (z), 503.
Shanley v. Herold, 564 (n), 504.

Shipley v. U. S., 564 (z), 505.

Sibley v. Weeks, 170, 135; 562 (b), 501.

Sigman v. Reinecke (Col.), 351 (ƒ), 294; 562 (v), 503.
Sioux City & Pac. R. R. Co. v. U. S., 503, 463.

Skinner v. Page, 419 (a), 346; 419 (e), 347; 445 (a),
364; 486, 438.

Skinner (Col.) v. Penrose, 349, 292; 564 (o), 504; (v), (w), (y), 505.

564

Skinner (Col.) v. Union Pac. Coal Co., 113 (b), 78.
Slack v. Eastern Kentucky R. R. Co., 515, 470.

Slack (Col.) v. Kentucky Improvement Co., 500, 463.
Slack (Col.) v. Michigan Cent. R. R. Co., 506, 463;
508, 463; 580 (k), 510.

Slocum v. Edwards, 418 (a), 346; 435 (b), 357.
Smietanka v. Calkins, 562 (f), 501; 562 (t), 502.
Smietanka v. Chicago Title & Trust Co., 215 (a), 177;
218 (a), (b), 178.

Smietanka v. First Trust Savings Bank, 169 (a), 134;
200 (a), (b), 166.

Smietanka (Col.) v. Indiana Steel Co., 564 (j), 504.
Smietanka v. Jackson, 96, 72.

Smietanka (Col.) v. Jacobsen, 77 (a), 61.
Smietanka (Col.) v. Kohlhamer, 562 (q), 502.

Smietanka v. Merchants' Loan & Trust Co., 48, 36;
116 (b), 80; 202, 167.

Smietanka v. Ullman, 452, 374.

Snake River V. Rwy. Co. v. Miller (Col.), 527 (a), 477.
Snyder v. Marks, 562 (f), 501.

Soule v. Pacific Insurance Co., 496, 462; 511, 464; 575
(b), 509; 580 (m), 510.

Southern Pacific Co. v. Lowe (Col.), 113 (h), 78.
Southern Pacific Ins. Co. v. Muenter, 539 (d), 481.
Springer v. U. S., 494, 459; 575 (a), 509.

Stanton v. Baltic Mining Co., 79, 61; 87, 63; 147, 114;
209, 176; 265, 202; 562 (d), 501; 576 (c), 509;
580 (e), (j), (p), 510, 511; 581 (a), 511.

State Line & S. Ry. Co. v. Davis, 564 (b), (n), 503, 504; 527 (a), 477.

Tait (Col.) v. Cook, 73 (a), (b), 60, 61; 574 (e), 509; 581 (c), 511.

Tait (Col.) v. Curley, 426 (a), 350; 427 (b), 350; 434 (g), 356.

Thatcher v. Lowe (Col.), 126 (c), 91.

Third Ave. R. R. Co. et al. v. Central Trust Co., 522, 476.

Thorne v. Lynch (Col.), 562 (u), 502.

Title Guarantee & Trust Co. v. Edwards, 434 (c), (e), 355, 356.

Towne v. Eisner (Col.), 113 (g), 78; 582 (e), 511. Towne v. McElligott (Act. Col.), 42 (a)-(c), 28, 29; 89, 65; 580 (u), 511.

Traction Cos. v. Collectors, 527 (a), 477.

Traylor Eng. & Mfg. Co. v. Lederer (Col.), 553, 490.
Treat (Col.) v. Merck, 566 (b), 506.

Trent v. Farmers' Loan & Trust Co., 564 (n), 504.
Trinidad (Insular Col.) v. Lagrada Orden de Predica-
dores, 228, 184.

Turrish v. Lynch (Col.), 113 (f), 78.

Tyee Realty Co. v. Anderson (Col.), 79, 61; 87, 63; 198, 164; 254 (b), 193; 580 (a), (c), (j), 510; 581 (a), 511.

Ullman v. Smietanka, 452, 374.

Union Fishermen's Co-op. Packing Co. v. Huntley (Col.), 562 (h), 502.

Union Hollywood Water Co. v. Carter (Col.), 524, 476; 533 (d), 479; 534 (h), 480.

Union Pacific Coal Co. v. Skinner (Col.), 113 (b), 78, U. P. R. R. Co. v. Brushaber, 79, 61; 87, 63; 125, 90; 127, 192; 147, 114; 152, 117; 183, 147; 190, 156; 198, 164; 209, 176; 254 (b), 193; 562 (d), 501; 564 (a), 503; 574 (d), 509; 576 (c), 509; 580 (a), (c), (g), (h), (i), (l), (n), (p), 510, 511; 581 (a), 511.

U. P. Railroad Co. v. U. S. ex rel., 364, 304; 564 (t), 505.

Union Trust Co. v. Wardell, 426 (b), 350.

U. S. v. Acorn Roofing Co. et al., 542 (b), 483.
U. S. v. Aetna Life Ins. Co., 541 (b), 483.

U. S. v. Alpha Portland Cement Co., 533 (q), 480.
U. S. v. Anderson, 116 (a)-(d), 80.

U. S. v. Associated Pipe Line Co., 527 (m), 478; 539
(b), 481.

U. S. v. B. & O. R. R. Co., 509, 463; 565 (a), 505.
U. S. v. Benowitz, 197, 162.

U. S. v. Biwabik Mining Co., 526 (c), 477; 536 (b),
480; 575 (c), 509.

U. S. v. Boss & Peat Automobile Co. et al., 85, 62; 580 (w), 511.

U. S. et al. v. Boss, 334, 282.

U. S. v. Boston Insurance Co., 267, 204.

U. S. v. Boston & M. R. R., 539 (e), 481.

U. S. v. Brilliant Coal Co., 254 (a), 193; 255, 193; 256, 193.

U. S. v. Bristow, 560, 497.

Stern v. Weiss (Col.), 17 (e), 10; 106 (d), 77.
Stivers v. Kensett, 562 (f), 501.

Stockdale (Col.) v. Atlantic Ins. Co., 497, 462; 471; 580 (g), 510.

518,

U. S. v. Butterick Co., 113 (a), 78; 223 (b), 179.
U. S. v. Catherwood, 130 (b), 93.

Stockton v. Lederer (Col.), 230, 184; 231, 184; (b), 185.

232

U. S. v. Cedarburg Milk Co., 115, 79.

Stoffregen v. Moore (Col.), 113 (b), 78.

Stone Tracy Co. v. Flint, 523 (a), 476; 526 (a)-(d), 477; 527 (d), (o), 477, 478; 528, 478; 542 (a), 483;

U. S. v. Central National Bank, 489, 457.

U. S. v. Chesebrough, 566 (b), 506.

U. S. v. Chicago & Eastern Ill. Ry. Co., 292 (a), (b), 233; 350, 292; 582 (k), 512.

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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...