855 3443 of the Internal Revenue Code of 1939. Upon consideration of plaintiff's and defendant's motions for summary judgment, together with the respective responses by the parties and oral argument of counsel, and on the basis of and for the reasons stated in the decision of the court in General Motors Corp. v. United States, No. 236-56, decided May 4, 1960, 149 Ct. Cl. 749, as amended by a further opinion on the matter of interest on July 19, 1961, 155 Ct. Cl. 267, it was ordered on July 19, 1961, and on July 20, 1961, that plaintiff's motions for summary judgment be granted and defendant's like motions be denied, and judgments without interest be entered for plaintiff with the amounts thereof to be determined pursuant to Rule 38 (c). Judge Whitaker and Chief Judge Jones dissented from the entry of the orders for the reasons stated in the dissenting opinion in General Motors Corp. v. United States, 149 Ct. Cl. 749. On November 1, 1961, the court denied defendant's motion to amend the judgments. On July 20, 1962, the court ordered that judgments for plaintiff be entered in the following amounts: No. 537-56-‒‒‒ No. 217-60.... No. 306-60_ such sums to be without interest. $1, 152, 621. 48 402, 195. 37 196, 956. 64 REPORT OF DECISIONS OF THE SUPREME COURT IN COURT OF CLAIMS CASES AMERICAN AUTOMOBILE ASSOCIATION, No. 311-58 [149 Ct. Cl. 324; 367 U.S. 687, 368 U.S. 870] On writ of certiorari (364 U.S. 813) to review the action of the United States Court of Claims in holding that plaintiff was not entitled to recover income taxes paid on that portion of its prepaid annual membership dues collected in 1952 and 1953, but which dues plaintiff claimed it should have been permitted to reserve for ratable monthly accrual over the membership periods in the following calendar year as deferred or unearned income, the Supreme Court affirmed, holding that the accounting method used by plaintiff failed to respect the criteria of annual tax accounting and might be rejected by the Commissioner of Internal Revenue. Petition for rehearing was denied October 9, 1961. NEW JERSEY AUTOMOBILE CLUB, PETITIONER, v. THE UNITED STATES No. 274-54 [149 Ct. Cl. 344; 366 U.S. 964] Plaintiff's petition for writ of certiorari denied by the Supreme Court June 19, 1961. 670-595-63—56 869 154 Ct. Cl. EUGENE JOSEPH CHRISTIAN, PETITIONER, v. THE UNITED STATES No. 220-59 [151 Ct. Cl. 609; 366 U.S. 970] Plaintiff's petition for writ of certiorari denied by the Supreme Court June 19, 1961. INDEX-DIGEST ACTIVE DUTY PAY. See Military Pay. ACTUAL COSTS. See Contracts. ADMINISTRATIVE DECISIONS. See Contracts. ADMINISTRATIVE REMEDIES. AIR FORCE REGULATIONS. See Civilian Pay; Military Pay. See Military Pay. AIR FORCE VITALIZATION AND RETIREMENT EQUALIZATION ACT. See Military Pay. ALLIED HIGH COMMISSION FOR GERMANY. See German Occupation Claims. AMBIGUITY. See Contracts. ANNUAL LEAVE ACCUMULATIONS. See Civilian Pay. ANTICIPATED EVACUATION. See Japanese-American Evacuation Claims. APPEAL TO CIVIL SERVICE COMMISSION. See Civilian Pay. APPEAL TO HEAD OF DEPARTMENT. See Contracts. APPROVAL OF PLANS. See Contracts. ARMED SERVICES BOARD OF CONTRACT APPEALS. See Contracts. ARMY REGULATIONS. See Military Pay. ASSIGNEE OF CONTRACTOR-RIGHTS OF. See Contracts. CARRIAGE OF GOODS BY MOTOR CARRIER. See Carriers. |