42968. Henry H. Cone, Jr. 42969. Howard F. Clapp. 42970. John C. Giles. 42972. Katherine A. Dallett. 42973. Frederic A. Dallett. 42974. Archibald B. Campbell. 42975. Charles F. Samson. 42978. Genung and Leeney, Inc. 42979. Genung, McArdle and Leeney, Inc. 42980. Genung, McArdle and Campbell, Inc. 42984. Thomas F. Kelley. 42985. Paul A. H. Van Daell. 42987. Jay F. Carlisle. 42988. Floyd W. Mundy. 42989. Nelson B. Nelson. 42990. Donald D. Graham. 42998. Harold W. Carhart. 43000. Alexander E. Hunt. 43003. C. Maury Jones. 43004. Frances T. Thieriot. 43008. Simeon B. Chapin. 43011. Jay F. Carlisle, Executor of the Estate of Allen Pinkerton. 43012. Anna P. Gibb and Mary P. Carlisle, Executrices of the Estate of Anna E. Pinkerton, deceased. 43013. Harold Hartshorne. 43014. Mary Pinkerton Carlisle. 43019. Pinkerton's National Detec tive Agency, Incorporated. 43020. William Ewald. 43021. C. R. Donaldson. 43022. Tracy L. Turner. 43106. James F. Durand. 43113. General Cigar Co., Inc. 43124. Norwich Pharmacal Co. 43125. R. C. Williams and Co., Inc. 43126. Charles T. Wills, Inc. 43151. Stahl-Meyer, Inc. 43178. Franklin Railway Supply Company. 43186. The Diamond Match Company. 43236. The Manhattan Storage and Warehouse Co. 43243. John F. Trommer, Inc. 43260. Nassau Sand and Gravel Com pany. 43291. R. J. Reynolds Tobacco Com pany. 43292. P. Lorillard Company, Inc. 43294. Siegel Lyttle Co., Inc. 43295. Henry A. Caesar. 43296. Charles U. Caesar, 43311. Sigmund Mendelsohn. Cases Involving Damages Arising Out of Cancellation of Ocean Mail Contracts ON APRIL 22, 1938 43796. Eastern Steamship Lines, Inc. ON JUNE 10, 1938 43794. American Line Steamship Company. ON JUNE 29, 1938 43795. Colombian Steamship Co. ON JULY 5, 1938 43789. United Fruit Company. Cases Involving Damages Resulting from Establishment of Aberdeen Proving Grounds ON MAY 31, 1938 Petitions dismissed in open court on motion of defendant, plaintiffs consenting. 17846, Congressional. James J. McGuigan, Executor of Sylvester A. McGuigan. 17649, Congressional. William B. Tildon. 17653, Congressional. Edward K. Lee and Frank H. Jacobs, Administrators of Isaac 8. Lee. 17654, Congressional. Raymond W. Price. 17656, Congressional. William W. Johnson and Alexander 8. Porter, Administrators of Otho N. Johnson. 17666, Congressional. Martha Brown. 17672, Congressional. Mary C. Cronin. 17673, Congressional. Estate of R. Clinton Cronin. 17674, Congressional. Charles H. Deckman. 17676, Congressional. Estate of J. H. Emmord, Deceased. 17677, Congressional. Samuel L. Fyle. 17678, Congressional. C. Joseph Foulks. 17679, Congressional. Bartlett Ford. 17681, Congressional. Henry Flottermesch. 17682, Congressional. Tredick Ford. 17683, Congressional. John K. Frey. 17685, Congressional. Estate of Amelía Geary, Deceased. 17686, Congressional. Annie Taylor. 17688, Congressional. W. Carl Halloway. 17689, Congressional. Herman W. Hanson and Walter J. Lantz, trading as Hanson & Lantz. 17690, Congressional. Estate of Winfield B. Harris. 17692, Congressional. Elmer Johnson. 17693, Congressional. Oscar Johnson. 17694, Congressional. H. B. James. 17698, Congressional. Laura Taylor Keen, Lawrence M. Taylor, Executor of the Estate of William H. Taylor. 17699, Congressional. Harry and Mary E. Kirby. 17700, Congressional. Thomas E. Kirby. 17701, Congressional. John Thomas Lear. O'Neill Mitchell and Parker Mitchell, trading as F. O. Mitchell and Brother. 17705, Congressional. J. Edmund Michael. 17702, Congressional. F. 17706, Congressional. Robert F. Mitchell and George H. Mitchell, trading as R. F. and G. H. Mitchell. 17707, Congressional. J a mes Ꭺ . Mount. 17710, Congressional. Estate of George D. Osborn. 17711, Congressional. Harry R. S. Os- 17713, Congressional. Beadie E. Pal- mer. 17716, Congressional. Harry A. Price and Frank Shillman. 17718, Congressional. Charles Rigney. 17719, Congressional. August Rembold. 17720, Congressional. Estate of Harry P. Strasbaugh. 17721, Congressional. Lawrence S. Slade. 17723, Congressional. Samuel Sutton. 17725, Congressional. Frank Schatz, Administrator of the Estate of Michael H. Fisher. 17726, Congressional. Augusta L Jones Swarts. 17727, Congressional. Asa A. Taylor. 17730, Congressional. Lida Eleanor Thompson. 17733, Congressional. Anton Vogts. 17735, Congressional, John Welzenbach. 17736, Congressional. Doctor J. H. Stier and Doctor H. K. Dulaney. Cases Involving Damages For Breach of Contracts for Cotton Linters ON MAY 4, 1938 Petitions dismissed in open court on motion of defendant, plaintiff's attorney being present. Petitions dismissed in open court on motion of defendant. 17576, Congressional. Hempstead Oil Mill. 17592, Congressional. Memphis Cotton Oil Company. 17607, Congressional. Shiner Oil Mill and Manufacturing Company. 17471, Congressional. Planters Cotton Oil Co. D-1092. Haleyville Mill and Gin Co. ABSTRACT OF DECISIONS OF THE SUPREME COURT IN COURT OF CLAIMS CASES THE UNITED STATES v. KAPLAN [No. 42901. Decided April 26, 1937. 85 C. Cls. 158] [Writ of certiorari granted by the Supreme Court, February 14, 1938. 303 U. S. 629] [Reversed, May 2, 1938. 304 U. S. 195] [Petition dismissed July 5, 1938, ante, p. 734] Decided by the Supreme Court upon the authority of Pacific National Co. v. Welch, 304 U. S. 191. The decision of the Supreme Court, May 2, 1938, in full is as follows: Respondent and his wife in a joint return of income tax for 1929 reported a profit of $194,000 from the sale of 25 shares of the stock of "No. 1100 Park Avenue," and disclosed tax of $2,084.20 which was paid. The taxable income was less than the profit in question. It resulted from the sale by him, April 11, 1929, for a net price of $240,000 of stock bought in 1928 for $46,000. The buyer agreed to pay $25,000 cash and the balance in installments of $1,875 a month. For 1930, respondent and his wife filed a return showing no taxable income. For 1931 and 1932, respondent filed no returns. In 1932 he filed a claim for refund of the entire 1929 income tax. The ground for the claim was that he was entitled to report the sale on the installment basis. The findings indicate that the deferred payments were worth less than face value; after respondent and his wife (to whom he assigned the contract) had received $55,000, they agreed to accept $75,000 more as full payment. The commissioner rejected the claim and this suit followed. The Court of Claims gave respondent judgment (85 C. Cls. 158). This Court granted a writ of certiorari because of conflict between the decision and that of the Circuit Court of Appeals for the ninth circuit in Pacific National Company v. Welch, this day affirmed (304 U. S. 191). The question here presented is the same as the one decided in that case. The judgment of the court below must be reversed. Opinion of the Court by Mr. Justice Butler. Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case. In the Pacific National case, referred to above, the Supreme Court held: A taxpayer who, in his income tax return for 1928, reported income from sales of property according to the deferred payment method, although he might have used the installment method, is not entitled, upon a claim for refund, after the time for filing the return has expired, to have the income computed according to the installment method, at least where it is not shown that the deferred payment method, rightly applied, does not clearly reflect his income. (304 U. S. 191). AMERICAN WOOLEN COMPANY v. THE UNITED STATES [Nos. 42459 and 42904] Income and profits tax. Decided April 5, 1937 (85 C. Cls. 101). Motion for new trial overruled October 4, 1937. On rehearing, former judgment, including overruling of motion for new trial, sustained February 7, 1938 (86 C. Cls. 271). Petition for writ of certiorari denied by the Supreme Court, May 31, 1938 (304 U. S. 581). THE UNITED STATES v. COLEMAN F. DRIVER [No. 43047] [85 C. Cls. 702; 305 U. S. ·] Transportation of dependents; decided, without opinion, November 1, 1937. Petition for writ of certiorari denied by the Supreme Court, October 10, 1938. |