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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_

$1, 152, 621. 48 No. 217-60.

402, 195. 37 No. 306-60-----

196, 956. 64 such sums to be without interest.

REPORT OF DECISIONS

OF

THE SUPREME COURT

IN COURT OF CLAIMS CASES

AMERICAN AUTOMOBILE ASSOCIATION,
PETITIONER, v. THE UNITED STATES

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. See Civilian Pay; Military Pay.
AIR FORCE REGULATIONS. See Military Pay.
AIR FORCE VITALIZATION AND RETIREMENT EQUALIZATION

ACT. See Military Pay.
ALLIED HIGH COMMISSION FOR GERMANY. See German Occupa-

tion 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.

ATTORNEYS FEES. See Income Tax.

AUTHORITY TO CONTRACT. See Contracts.

BAD DEBT RESERVE. See Income Tax.

BIDDERS. See Contracts.

BREACH. See Contracts.
CALIFORNIA TAXES. See Income Tax.

CAPITAL EQUIPMENT. See Contracts.

CAREER COMPENSATION ACT. See Military Pay.
CARGO. See Contracts.

CARRIAGE OF GOODS BY AIR. See Carriers.

CARRIAGE OF GOODS BY MOTOR CARRIER. See Carriers.

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