Page. Even Realty Co., 1 B. T. A. 355.. Ertingon-Schild Co., 21 B. T. A. 1163 Eldridge v. United States, 31 Fed. (2d) 924. Elgin Butter Tub Co., 12 B. T. A. 1313. Elkins, Hallie D., 24 B. T. A. 572_ Elliott-Granite Linen Corp., 26 B. T. A. 936. Emerson Electric Mfg. Co., 3 B. T. A. 932- Erskine v. White, 43 Fed. (2d) 765 Erwin . Felter, 283 Ill. 36. Esperson, Mrs. Niels (Mellie), 13 B. T. A. 596. Essex Coal Co. v. Commissioner, 39 Fed. (2d) 892 Evergreen Cemetery Association of Chicago, 21 B. T. A. 1194 669 955 64 65 1068 508 105, 113, 114 956 637 620 1170 383 882 599 287 404 1060 641 805 834 242 Falck, Alexander D., 26 B. T. A. 1359 Fales, Herbert E., 9 B. T. A. 828 Falk, Otto H., 24 B. T. A. 299.. Farmers Cooperative Association, 5 B. T. A. 61. Farmers & Planters Tobacco Warehouse Co., 22 B. T. A. 1331. Farnum . Whitman, 73 N. E. 473. Farrington, George E., 13 B. T. A. 274 Farrington v. Commissioner, 30 Fed. (2d) 915. Feckheimer Fishel Co., In Re, 212 Fed. 357. Federal Grain Corporation, 18 B. T. A. 242 Feick & Sons Co. v. Blair, 7 B. T. A. 106; 26 Fed. (2d) 540_ Ferguson v. Commissioner, 45 Fed. (2d) 573 Ferry & Son, Inc., 18 B. T. A. 1261. Fibre Container Co., 9 B. T. A. 575. Fidelity & Columbia Trust Co. v. Lucas, 52 Fed. (2d) 298 100 1 1 1FT 360, 394, 395, 795 468 545 19 204 395 553 553 First National Bank of Birmingham v. Snead, 24 Fed. (2d) 186. First National Bank of Huntingdon, 23 B. T. A. 7. First National Bank of Key West, 26 B. T. A. 370. First Savings & Trust Co., 20 B. T. A. 272 First State Bank of Brackettville, 9 B. T. A. 975. 274 342 63, 65 842 37 134 7 815 455 197 38, 104 8 841 404 563 834 629 293 1067 822, 823 823 530 272 455 257, 578 432 588 934 369 308 1001 64 Page. Forstmann v. Joray Holding Co., 244 N. Y. 22. 59 913 Franciscus Realty Co. v. Commissioner, Foster, Florence A., 18 B. T. A. 819; 57 Fed. (2d) 516.. Fowler, Margaret B., 11 B. T. A. 265.. Franklin, Wirt, 7 B. T. A. 636.. 39 Fed. (2d) 583.. Fraser, Arthur C., 6 B. T. A. 346; 25 Fed. (2d) 653. Fraser Brick Co., 10 B. T. A. 1252.. Freedman v. Davoplane Bed Co., 234 Fed. 70. Frees, Peter, Jr., 12 B. T. A. 737. French v. Andrews, 30 N. Y. S. 796. 71 201, 273 545 335 28 673, 683, 684, 834 160 1045 645 274 French & Co., 10 B. T. A. 665 Frischkorn, E. S., 7 B. T. A. 431. 993 752 Frost, Herman, 23 B. T. A. 411. Fruit Belt Telephone Co., 22 B. T. A. 440. Fruit Growers Supply Co., 21 B. T. A. 315; 56 Fed. (2d) 90. Furniture Exhibition Building Co., 24 B. T. A. 1279... Gabel, George H., 25 B. T. A. 60. 28, 604 527 20 1060 372 Gann, David B., 23 B. T. A. 999. Gann v. Commissioner, 61 Fed. (2d) 201; 287 U. S. 650 396, 397 396 382 583 George Engineering Co., 21 B. T. A. 532 Garvan, John Joseph, Estate, 25 B. T. A. 612. Gaunt v. Stevens, 241 Ill. 542.. General Water Heater Co., 14 B. T. A. 4; 42 Fed. (2d) 419. Gibbons v. Mahon, 136 U. S. 557. 739 286, 287 780 65 922 Gilbert, Clinton, 20 B. T. A. 765. 70 Gilbert v. David, 235 U. S. 561.. 882 Giles, Ada R., 1 B. T. A. 1066. 1052 Gilliam Mfg. Co., 1 B. T. A. 967. 641 Great West Printing Co. v. Commissioner, 60 Fed. (2d) 749 Green, Moulton, 24 B. T. A. 1121.. Green, Robert D., 24 B. T. A. 719_ Green v. City of Amarillo, 244 S. W. 241; 267 S. W. 702. Greenbaum v. DeJong, 166 N. Y. S. 1042. 81 950 396 579 571 263 455 6 Greenwood Cemetery Association, 2 B. T. A. 910.. Green's Estates, In re, 164 N. Y. S. 1063.. Gregory, Evelyn F., 27 B. T. A. 223. 86 238, 24 45 62 311, 411, 79 Greylock Mills, 9 B. T. A. 1281, 280 U. S. 566. Greylock Mills v. Commissioner, 31 Fed. (2d) 655.. Group #1 Oil & Gas Corp. v. Bass, 282 U. S. 877. Guaranty State Bank of Greenville, Texas, 12 B. T. A. 543. Grunsfeld v. Brownell, 12 N. M. 192. Grymes v. Hone, 49 N. Y. 17... Guaranty Building & Loan Co., 27 B. T. A. 754. Guaranty Trust Co., 25 B. T. A. 507. Guardian Trust Co., 15 B. T. A. 1256_ Guild, W. E., 19 B. T. A. 1186. 28, 604, 605 449, 818, 846 502 37 1067 274 376 949 802 325 831 Guggenheim, Murray, 24 B. T. A. 1181; 58 Fed. (2d) 188; 288 U. S. 280 1129 Page. 28, 604 82 166, 167 674, 686 636 1001 852 402 Harris v. Commissioner, 39 Fed. (2d) 546 Hadden, T. Irving, 17 B. T. A. 596. Hadden v. Commissioner, 49 Fed. (2d) 709 Hadley v. Commissioner, 6 B. T. A. 1031; 36 Fed. (2d) 543.. Haft, Charles M., 20 B. T. A. 431.... Hager v. Stakes, 294 S. W. 835_ Hailey-Ola Coal Co., 24 B. T. A. 895.. Hamerslough Mercantile Co., 6 B. T. A. 824. Handy & Harman v. Burnet, 284 U. S. 136. Harkness, Edward Stephen, 21 B. T. A. 1068 Harris & Co. v. Lucas, 48 Fed. (2d) 187. Harrisburg Hospital, Inc., 15 B. T. A. 1014. Hartford-Connecticut Trust Co. v. Eaton, 36 Fed. (2d) 710__ Hartman Co., 20 B. T. A. 302. 833 834 63, 165, 168, 169 185 37 134 7 64 453, 454 Page Hesslein, Edgar J., 21 B. T. A. 61; 53 Fed. (2d) 1081. Hershey Manufacturing Co. v. Commissioner, 43 Fed. (2d) 298.. Higginbotham-Bailey-Logan Co., 8 B. T. A. 566.. Hill v. Hill, 264 Ill. 219_. Hill v. Sangamon Loan & Trust Co., 295 Ill. 619- Hind, George U., 18 B. T. A. 96. Hinkley v. Sagemiller, 210 N. W. 839. Hirsch v. United States, 62 Fed. (2d) 128- 620 811 811 226, 394 542 877,878 894 553 831 129 801, 802 Hoblit v. Howser, 338 Ill. 328.. 846 Hoff, Grace Whitney, 20 B. T. A. 86. 282 Holden, William, 6 B. T. A. 605_ 523 Holden v. Williams, 65 Ill. App. 466. 569 Holliday v. Cornett, 6 S. W. (2d) 497- 203 Hollins v. Brierfield Coal & Iron Co., 150 U. S. 371. 274 Holloway, W. W., 19 B. T. A. 378. 479 Holmes v. Coalson, 154 S. W. 661.. 285 Holt, W. A., 23 B. T. A. 804__ 396 Hooper v. Tax Commissioner of Wisconsin, 284 U. S. 206- Hormel Co. v. First National Bank of Le Roy, 212 N. W. 738. 649 Hornsby, Rogers, 26 B. T. A. 591. 882 Houghton & Dutton Co., 26 B. T. A. 52. 32 Houghton & Dutton Co., 26 B. T. A. 1420_ 194 Houston Belt & Terminal Ry. Co. v. United States, 250 Fed. 1 Hubbell, F. C., 14 B. T. A. 1040; 46 Fed. (2d) 446; 283 U. S. 840. Huron Building Co., 15 B. T. A. 1107; 53 Fed. (2d) 575; 287 U. S. 632 Illinois Trust & Savings Bank v. Van Vlack, 310 Ill. 185. 1069 Independent Aetna Sprinkler Co., 15 B. T. A. 521. 505 Indian Motorcycle Co. v. United States, 283 U. S. 570. 256 Indiana Harbor Belt Ry. Co., 16 B. T. A. 279. 669 Indiana Rolling Mills, 13 B. T. A. 1141. Industrial Cotton Mills Co., 22 B. T. A. 648; 61 Fed. (2d) 291 27 113 Ingle v. Gage, 52 Fed. (2d) 738- Inglewood Park Cemetery Association, 6 B. T. A. 386. 160 238, 241 571 Insurance & Title Guaranty Co. v. Commissioner, 36 Fed. (2d) 842. Jefferson Gas Coal Co. v. Commissioner, 52 Fed. (2d) 120 Johnson v. Washington Loan & Trust Co., 224 U. S. 224 Jones v. Bailey, 242 Fed. 255.. Jones v. Cohen, 82 N. C. 75. Jones v. Commissioner, 38 Fed. (2d) 550. Kansas City Southern Ry. Co., 16 B. T. A. 665 Page. 811 1139 431 1145 906 600, 666 935 1052 92 189 550 230, 231, 675, 681, 722, 805 681, 715, 716, 725, 969 231, Kansas City Southern Ry. Co. v. Commissioner, 52 Fed. Kansas City Southern Ry. Co. v. Commissioner, 284 U. Keenan, Robert B., 20 B. T. A. 498. Keller, Samuel, 21 B. T. A. 84; 59 Fed. (2d) 499. Keeney, Albert F., 17 B. T. A. 560. (2d) 372_. 7 65 384 285 1068 160 928 801, 1001 888 538 Klein, Leo M., 26 B. T. A. 745_ 142, 149 805 Klein v. United States, 283 U. S. 231. 908, 909, 910, 972, 977, 978 La Floridienne J. Buttgenbach & Co. v. Commissioner, 63 Fed. (2d) 630. Ladew, J. Harvey, 22 B. T. A. 443 Lafayette-South Side Bank v. Commissioner, 33 Fed. (2d) 646. Lamb, F. G., 14 B. T. A. 814. 1145 858 630 369 547 170, 636 Landon, Chauncey L., 16 B. T. A. 907 583 Lane . Corwin, 1 Fed. Supp. 151. 449 Lang, Fannie E., 23 B. T. ̃Â. 854_. 289 Lang v. Commissioner, 61 Fed. (2d) 280. 289 Langley & Co., 2 B. T. A. 199__ 843 Langstaff v. Lucas, 9 Fed. (2d) 691; 13 Fed. (2d) 1022. 865, 866, 868 Lannin. Buckley, 256 Mass. 78. 240 Lansdowne Realty Trust v. Commissioner, 50 Fed. (2d) 56. Laubscher . Commissioner, 21 B. T. A. 1022; 54 Fed. (2d) 998. 467 Lewis. White, 56 Fed. (2d) 390. 173 |