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COMMISSIONERS

ISRAEL M. FOSTER, of Ohio HAYNER H. GORDON, of Ohio EWART W. HOBBS, of Illinois RICHARD H. AKERS, of Maryland C. WILLIAM RAMSEYER, of Iowa

TABLE OF CASES REPORTED

NOTE. For cases dismissed and not indexed hereunder, see page 836, et seq.

ACME OPERATING CORPORATION.

Page

831

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AMERICAN CYANAMID CO----

Refund of income and profits tax; sufficiency of refund
claim; withholding by Comptroller General of allowed
overpayment.

. 313

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Army pay; instructor at U.S. Military Academy; lack of

appropriation.

ANDREW RADEL OYSTER Co..

816

ASIATIC PETROLEUM CO., LTD............

696

Contract for gasoline, Manila, P.I.; liability for customs
duties.

ATLANTIC MILLS OF RHODE ISLAND__

219

Refund of income and profits tax; validity and termination
of waiver; claim in abatement; stay of collection.

BALTIMORE EQUITABLE SOCIETY.

840

Certiorari denied by the Supreme Court.

BAUSCH & LOMB OPTICAL CO....

584

Contract for war supplies; cost of maintaining special
guards.

BEDFORD MILLS, INC....

840

Certiorari denied by the Supreme Court.

BIRDSBORO STEEL FOUNDRY & MACHINE Co., ET AL.

Refund of income and profits tax; deductible loss; worthless

Page

100

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Taking of land by submersion caused by Government dam. BUCHANAN, E. MILDRED..

791

BUCHANAN, THOMPSON

791

BUEHLER, A. R...................

148

Rental and subsistence allowances, Navy officer; dependent
mother.

CHICAGO, INDIANAPOLIS & LOUISVILLE RY. CO-----
Interest on allowed claim refused payment by Comptroller
General.

96

CHICAGO, INDIANAPOLIS & LOUISVILLE RY. Co......
Certiorari denied by the Supreme Court.

841

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Refund of income and profits tax; amortization; statutes of

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Special jurisdiction; alleged illegal disbursement of tribal
funds; loss through erroneous bookkeeping; interest on
claims.

CUMMINS, HENRY C.___

268

Refund of income tax; income on trust applied to grantor's
insurance premiums; constitutionality of statute.

DANIEL, TILLETT S.___.

834

Suit on unpaid judgment; jurisdiction.

DAUBE, SAMUEL____

754

Refund of income tax; application of overpayment as
requested by taxpayer; equitable estoppel; account stated.

DENNETT, RICHARD R____

258

Navy pay; increased pay for flying; officer incapacitated by
accident; application of excess flying credits.

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