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TABLE OF CASES REPORTED

NOTE.

For cases dismissed by the Court of Claims without opinjon, pertaining to REFUND OF TAXES, see pages 764, 765.

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Recovery of State tax; Wilson Dam; sale of hydroelectric
power; constitutionality of tax; taxation of means em-
ployed in exercise of public function; power of Federal
Government to engage in "private business."

ALBINO MARINE IRON WORKS___

763

Compensation for additional work.

ALTMAN, B., & Co-----.

721

Refund of income tax; statute of limitations; revival of
right of action; filing of duplicate claim for refund; ef-
fect of formal rejection; payment by check; determina-
tion of date; validity of Treasury regulation.

AMERICAN CAN Co-----.

1

Contract for high-explosive shells; changes; extra costs;
proof.

APEX ELECTRIC MFG. Co-‒‒‒‒

763

Refund of excise taxes; air pumps.

ATLANTIC REFINING CO-‒‒‒

713

Expropriation of vessels; just compensation; requisition
charter"; interest.

66

ATLAS POWDER CO----

558

Recovery of interest, income and profits tax; credit for
overpayment; credit "taken "; effective date; respec-
tive authority of collector and commissioner; nature of
action following credit.

BANKERS CLUB OF AMERICA__

Refund of taxes on admissions and dues; social, athletic,
or sporting club; luncheon club.

121

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Refund of income and profits tax; claim; determination of
whether claim has been filed; refund without filing of
claim; validity; statute of limitations; set-off of over-
payment against outlawed underpayment; recovery.

BOYLE VALVE COMPANY_.

Refund of tax on automobile parts or accessories; burden
of tax; requirement of proof; first deficiency act of
1927; application of appropriation; discretion in Com-
missioner of Internal Revenue.

BRANT COMPANY, JOHN M----

Refund of income and profits tax; change from accrual
to installment-sales method of accounting; allocation of
profits; tax on capital; double taxation; computation of
invested capital.

CANFIELD COMMISSION Co., A---

Refund of income and profits tax.

CARROLL, HARRY R., ET AL.

129

516

762

435

Contract for power-plant improvements; delays; suspen-
sion of work; changes; resumption of performance;
waiver of breach; refusal to sign general release;
withholding compensation.

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COFFENBERG, BAILEY M., EXECUTOR_.

Recovery of retired pay, services in Panama Canal Zone.

COLE, GEORGE C‒‒‒‒‒

Pay for removal from office.

COLGATE, ARTHUR E., ADMINISTRATOR__.

Certiorari denied by the Supreme Court.

CONVERSE, HOWARD P., ET AL.

Contract for dredging; performance; payment; burden of
proof; fuel oil as part of contract price; requirement
provision; shortage; measure of damages; weight of
evidence; expert testimony; settlement contract; re-
fusal to sign general release; withholding compensa-
tion.

Cox, JOHN F_--_

Page

763

759

767

670

472

Recovery of rental and subsistence allowances, Navy;
dependent mother; chief support.

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Requisition of shipbuilding contract; just compensation;
requirements in allegation of fraud or duress; statute

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Refund of income tax; sale of estate property; measure
of taxable gain; "acquired" as used in sec. 202 (a)
(2), revenue act of 1918.

FELT & TARRANT MFG. Co__.._.

204

Refund of income and profits tax; deduction for exhaus-
tion of patents; sufficiency of claim under sec. 3226,

R. S.

FIRST NATIONAL BANK OF CHICAGO_.

Refund of income and profits tax; Federal farm loan
act; interest paid on joint-stock land bank bonds; secs.
213 (b) (4) and 234 (a) (2), revenue act of 1921 ;
defeat of purpose of Federal farm loan act; statutory
construction; unexpressed intent; "purchase or carry";
obligations or securities."

66

FOOTE BROS. GEAR & MACHINE Co----

Page

312

23

Refund of excise taxes; automobile parts or accessories;
timing gears.

FT. DODGE, DES MOINES & SOUTHERN R. R. Co______

770

Certiorari denied by the Supreme Court. GRANITEVILLE MANUFACTURING CO----

475

Recovery of interest, income and profits tax; credits
against additional assessments; due date; sec. 283,
revenue act of 1926; authority to assess for prior years;
additional assessment in 1926 for prior years; credit
in 1926 of overpayment for 1918; interest on credit, sec.
1116, revenue act of 1926.

HALLORAN, PAUL S...

59

Commutation of quarters, heat, and light, Army; dependent stepmother; relief act of May 26, 1926; supplying want of proof.

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Contract for purchase of coal; test of samples; failure

to comply with contract in taking samples; payment of
full contract price; refusal of head of department to
settle dispute; maintenance of suit.

HIGBIE, NATHAN B., et al., TRUSTEES.

Refund of income and profits tax.

762

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Refund of income and profits tax; invested capital;
promissory notes in exchange for stock; failure to estab-

lish value.

HOYT, CHARLES C., ET AL--

604

Recovery of interest, income and profits tax; set-off of in

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Refund of excise tax; automobile parts or accessories;
carburetor controls, primers, gas strainers, air pumps;
design; purpose of sale; burden of proof.

IMPERIAL MACHINE CO--

763

Damages for infringement of vegetable-peeling machine.

IMPERIAL MACHINE & FOUNDRY CORPORATION------ 667, 763

Damages for infringement of vegetable-peeling machine;
status of invention in the art; infringer; old customer;
loss of sale; interest; profits; royalties or license fees.

INDUSTRIAL COMPANY

---

366

Refund of income tax; revenue act of 1924; deductions;
debts ascertained to be worthless and charged off within
the taxable year.

INTERNATIONAL ARMS & FUZE CO---

142

Refund of munitions tax; claim for refund; requirements;
secs. 3220, 3228, R. S.

JAMES, ARTHUR CURTISS

215

Refund of internal-revenue tax; jurisdiction; Board of
Tax Appeals; Court of Claims; alternative remedies.

230

JAMES, ARTHUR CURTISS, ET AL., EXECUTORS_

Refund of internal-revenue tax; jurisdiction; Board of
Tax Appeals; Court of Claims; alternative remedies.
JAMES, JULES___

Recovery of rental and subsistence allowances, Navy; de-
pendent mother; property held by the mother in trust.

423.

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