GEARON (JAMES J.), MARY E. GEARON, AND MARY
E. GEARON AS EXECUTRIX OF THE ESTATE OF
Edward GEARON, DECEASED_

Page

548

Patent; suit for unauthorized use of invention for pon-
toon bridge.

GRAY, ULYSSES S....

943

Suit for salary; judgment entered.

GREENFIELD, WIlliam S...................

866

Income tax; net operating loss deduction; net operating

Government contract; failure of contracting officer to
make written demand for price revision; estoppel.

HIRSHON, WALTER

587

Stamp taxes on stock transfers deductible as business
expense to dealers and traders.

HOWARD INDUSTRIES, INC...

283

Suit under War Contracts Hardship Claims Act; burden
of proof.

HUB INDUSTRIES, INC.

239

Lucas Act; defendant's motion granted in part and de-
nied in part.

IMMIGRATION INSPECTOR PAY CASES..

951

Judgments entered on the authority of Gibney v. United
States, 114 C. Cls. 38, Taylor v. United States, 114
C. Cls. 59, and Ahearn v. United States, 114 C. Cls. 65.

963

INTERSTATE MACHINERY Co.....

Contract Settlement Act; requirements with respect to
claims of subcontractors. Plaintiff's petition for writ
of certiorari denied by the Supreme Court.

Taxes; income and excess profits tax; income earned by
corporations under Government contracts properly ac-
crued in year earned, although the amounts were sub-
ject to renegotiation in later years.

JUNIOR TOY CORPORATION..........

Taxes; income and excess profits tax; income earned by
corporations under Government contracts properly ac-
crued in year earned, although the amounts were sub-
ject to renegotiation in later years.

KOPPERS COMPANY, INC., SUCCESSOR ON MERGER to
KOPPERS UNITED COMPANY AND SUBSIDIARIES____

Excess profits tax; interest improperly charged when no
deficiency was determined.

KRONNER (WILLIAM O'NEILL) AND LILA A. WEMP,
EXECUTORS OF THE ESTATE OF ERNEST E. WEMP,
DECEASED, AND LILA A. WEMP.

681

847

156

Income tax; assignment of patent rights held more than
six months; capital gains, under 26 U. S. C. 117.

965

LAND SETTLEMENT AND DEVELOPMENT CORPORATION
Claim arising in Philippines; statute of limitations. Plain-
tiff's petition for writ of certiorari denied by the Supreme
Court.

LATVIAN STATE CARGO AND PASSENGER STEAMSHIP
LINE, AND INTERVENING PLAINTIFF, LITHUANIAN

BALTIC LLOYD, LTD----

802

Requisition of vessel; plaintiff's petition dismissed.

LOBER, LOUIS, ET AL., EXECUTORS.......

965

Estate tax; judgment affirmed by the Supreme Court.

LUCIDI, ANTHONY__

948

Suit for salary; judgment entered.

MCNULTY, JAMES P..........

573

Suit for salary; veteran of World War I with service-con

nected disability.

MAXAN DRESS CORP., A CORPORATION_.

Government contract; claim for necessary expenses in
preserving Government material damaged by fire.

MAYER, MAX...

Page

434

1

Income tax; deduction claimed for loss of property owned
in Germany and expropriated by the Hitler regime.

MODERN ENGINEERING CO., INC..

136

Claim under War Contract Hardship Claims Act; statute
of limitations.

596

MOLE LAKE BAND, et al. (No. 45162)---

Indian claims; suit under Jurisdictional Act of August 30, 1935; petitions of plaintiffs and intervenors dismissed. MORAN, JAMES C., ADMINISTRATOR, ET AL., d/b/a TRAILER TRANSPORT COMPANY (No. 47376)-----Government contract; judgment entered for defendant.

MORRIS, CHARLES ERSKINE_...

950

949

Pay and allowances; judgment entered.

MUTUAL LIFE INSURANCE COMPANY OF NEW YORK.. Documentary stamp tax; deeds accepted to mortgaged property. Plaintiff's petition for writ of certiorari denied by the Supreme Court.

964

NATIONAL BEVERAGE LABORATORIES, INC. -------

745

Taxes; income and excess profits tax.

NATIONAL CORED FORGINGS CO. INC. AND MARLOCH
MANUFACTURING CORPORATION_

250

Government contract; case remanded for hearing on the
merits.

NATIONAL MACHINE WORKS, INC...

963

Contract Settlement Act; requirements with respect to

claims of subcontractors. Plaintiff's petition for writ
of certiorari denied by the Supreme Court.

NELSON, CARL B..

553

Overtime pay; suit under the Act of March 28, 1934; em-
ployee of Alaska Railroad.

NICK DELIS COMPANY, INC. (No. 627–52)---

133

Government contract; ceiling price applicable to purchase
of potatoes regardless of contract price.

Page

NORFOLK AND WESTERN RAILWAY COMPANY (No. 50049)--

947

Transportation of jeeps; judgment entered.

OTIS ELEVATOR COMPANY.

681

Taxes; income and excess profits tax; income earned by
corporations under Government contracts properly ac
crued in year earned, although the amounts were sub-
ject to renegotiation in later years.

PALACE CORPORATION_

963

Government contract; jurisdiction; contracting officer's de-
cision final. Plaintiff's petition for writ of certiorari
denied by the Supreme Court.

PEERLESS TOOL & ENGINEERING COMPANY...

Taxes; income and excess profits tax; income earned by
corporations under Government contracts properly ac-
crued in year earned, although the amounts were subject
to renegotiation in later years.

PENN ELECTRIC SWITCH COMPANY...

Taxes; income and excess profits tax; income earned by
corporations under Government contracts properly ac
crued in year earned, although the amounts were subject
to renegotiation in later years.

PENNSYLVANIA RAILROAD COMPANY, A CORPORA-
TION, THE (No. 49745)...

Government contract; transportation of jeeps by railroad;
judgment entered.

681

681

943

PETERS (W. T.) d/b/a ADVANCED WELDERS TRAIN

ING

948

Government contract; judgment entered.

POLORON PRODUCTS, Inc..

816

Government contract; issue of liability under Rule 38 (c).

PRENTISS, AUGUSTIN M. (No. 103–52).

521

Civil Service Retirement; retired Army officer eligible;,
prior opinion and judgment modified.

RAUER, FRANK W.......

949

Government contract; defendant's motion for summary
judgment overruled.

READING COMPANY (No. 31–53)_.

950

Government contract; transportation of jeeps; judgment

entered.

REISS & WEINSIER, INC...

Government contract; emergency housing for World War

II veterans; cancellation of orders to proceed.

Page

713

Judgments entered on authority of Christopher C. Sanders
v. United States, 120 C. Cls. 501.

REYNOLDS, FRANK F.............

964

Pay and allowances; retired pay of officer on Naval Re-
serve retired list. Plaintiff's petition for writ of cer-
tiorari denied by the Supreme Court.

RICKER (EDWIN M.) AND WILLIAM O. MCKAY, CO-
PARTNERS DOING BUSINESS UNDER THE FIRM
NAME AND STYLE OF EDW. M. RICKER & Co...
Requisition of vessel; just compensation; hull of battleship
Oregon.

460

ROBERTS, WILLIAM WRIGHT..

947

Unjust conviction; suit under the provisions of 28 U. S. C.
1495, 2513; petition dismissed.

Ross (J. A.) & COMPANY (No. 48882).

323

Government contract; construction work at Erie Proving
Ground; recovery allowed for delay.

SEVERIN, ALFRED N., EXECUTOR OF (No. 45741)____

631

Government contract; low-cost housing project; plaintiff
as successor of contracting firm entitled to recover on
certain claims.

SHELTON, EDWARD L...

555

Suit for pay by Navy officer convicted by court martial
and dismissed.

SINGER (HAROLD H.) AND AMELIA HERR BICKHAM,
THIRD PARTY PLAINTIFF (No. 50146).-

417

Government contract; lease agreement; failure to make
necessary repairs.

SMITH-DOUGLASS COMPANY, INC....

758

Requisition of vessel; just compensation; plaintiff entitled

to recover.