Illinois Revised Statutes, 1931, Chapter 73; Franklin Life Tennessee, Code of, 1932; section 8600; Brown, et al., Executors 259 217 TABLE OF CASES CITED (The page reference is to the page on which begins the decision in which the case is cited) Page Albrecht & Son v. Landy, 114 Fed. (2d) 202_ 386 Ambrosini v. United States, 187 U. S. 1. 259 American Employer's Ins. Co. v. United States, 91 C. Cls 231, 247 Atlantic Coast Line R. R. Co. v. Powe, 283 U. S. 401. 667 Auditorium Ventilating Corp. v. Greater Rochester Properties, Inc., 59 Fed. (2d) 450. 11 B. Altman & Co. v. United States, 69 C. Cls. 549 316 148 Baltimore National Bank v. State Tax Commission, 297 U. S. 209 464 Bank of Commerce v. Tennessee, 161 U. S. 134. 201 Bankers Reserve Life v. United States, 71 C. Cls. 279 237 Banner Machine Co. v. Routzahn, 107 Fed. (2d) 147- 340 145, 314 82 Benjamin Booth & Co. v. Commissioner, 4 B. T. A. 248.. Bennington County Savings Bank v. United States, 91 C. Cls. 160. 469 662 B. G. Corporation v. Walter Kidde & Co., Inc., 79 Fed. (2d) 20__ Blackfeather v. United States, 37 C. Cls. 233;190 U. S. 368. 500 Blackfeet et al. Tribes v. United States, 81 C. Cls. 101, 137.. Buffalo Pitts Co., United States v., 234 U. S. 228 82 Byrne v. United States, 87 C. Cls. 241 145, 314, 480 Caminetti v. United States, 242 U. S. 470.. 127 Campagna Corporation v. Harrison, 114 Fed. (2d) 400. 386 Carver, United States v., 290 U. S. 482. 667 Cheek v. Commonwealth, 79 Ky. 359, 363 488 Cherokee Nation v. United States, 80 C. Cls. 1.. 500 157 Choctaw Nation v. United States (No. K-260) 91 C. Cls. 320- 500 11 Cincinnati Soap Co. v. United States, 22 Fed. Supp 667 City of Knoxville v. Gervin, 169 Tenn. 532; 89 S. W. (2d) 348-- 217 208 Colgate Palmolive Co. v. United States, 37 Fed. Supp. 794. 667 323387-41-vol. 93- -2 XVII Page Commercial Casualty Ins. Co. v. United States, 83 C. Cls. 367... Commings v. United States, 89 C. Cls. 498. Commissioner v. Bryn Mawr Trust Co., 87 Fed. (2d) 607__ Commissioner v. Schumacher Wall Board Corp., 93 Fed. (2d) 79, 138, 247 148 217 160 185 340 Diamond Rubber Co. of N. Y. v. Consolidated Rubber Tire Co., 220 U. S. 428_ Dismuke v. United States, 297 U. S. 167. Emerson v. Slater, 22 Howard 28. Fidelity and Casualty Co. of N. Y. v. United States, 81 C. Cls. Founders General Corp. v. Hoey, 300 U. S. 268. Gamewell Fire Alarm Telegraph Co. v. City of Brooklyn, 14 11 705 217 138, 247 257 145, 314 483 11 General Lighterage Co. v. Maryland Casualty Co., 25 Fed. Supp. 778 247 Goodyear Tire & Rubber Co. v. United States, 62 C. Cls. 270; 276 U. S. 287.. 698 Gordon v. United States, 92 C. Cls. 499 281 Greenbrier Distillery Co. v. Johnson, 88 Fed. 638 Hamilton v. Kentucky Distilleries & Warehouse Co., 288 Fed. 326..... 538 Hammock v. Loan & Trust Co., 105 U. S. 77. 127 Harley v. United States, 198 U. S. 229. 82 Hamilton-Brown Shoe Co. v. Wolf, 240 U. S. 251. 667 Hanks v. Workmaster, 75 N. J. L. 73.. 698 Hanna Furnace Corporation v. United States, 90 C. Cls. 439 643 Harris Trust et al. v. United States, 90 C. Cls. 17; 310 U. S. 632 _ _ Helvering v. Richmond, Fredericksburg and Potomac R. R. 160 Helvering v. Safe Deposit & Trust Co. 95 Fed. (2d) 806 Hills, Executrix v. United States, 73 C. Cls. 128. 316 Hoblitzelle et al., Executors v. United States, 77 C. Cls. 639. Hornell Ice & Cold Storage Co. v. United States, 32 Fed. 667 Page Horstmann Co. v. United States, 257 U. S. 138. 82 Ulfeld Co. v. Hernandez, 292 U. S. 68. 356 Joice v. United States, 51 C. Cls. 439. 270 Jones et al. v. United States, 78 C. Cls. 549 Kennicott Co. v. Holt Ice & Cold Storage Co., 230 Fed. 157. Legg's Estate et al. v. Commissioner, 114 Fed. (2d) 760_ 237 160 Loose-Wiles Co. v. Rasquin, Collector, 20 Fed. (Supp) 805; 95 667 Lorenzen v. United States, 41 Fed. (2d) 369; 52 Fed. (2d) 106.. 316 270 Mallory & Co., Inc. v. Automotive Mfs. Outlet, Inc., 45 Fed. (2d) 810. 11 Mangone Co. v. United States, 73 C. Cls. 239. 185 Mason v. Peabody, 16 Fed. Cas. 1060. 538 Matthews, Trustee v. United States, 87 C. Cls. 662_ 662 Merriam v. United States, 107 U. S. 437_. 270 Merrill-Ruckgaber Co. v. United States, 241 U. S. 387 270 Merritt v. United States, 267 U. S. 338. 82 Minneapolis, St. P. & S. S. M. Ry. Co. et al. v. Barnett & 11 Minnesota Mutual Investment Co., United States v., 271 U. S. 212. 82 Mitchell, United States v., 74 Fed. (2d) 571_ 217 Monroe v. United States, 35 C. Cls. 199. 559 Moran v. Prather, 23 Wall. 492. Morristown v. Davis et al., 172 Tenn. 159; 110 S. W. (2d) 337. North American Transportation & Trading Co., United States v., 253 U. S. 330. 82 Norton et al. v. Jensen et al., 49 Fed. 859. 11 Olean Times-Herald Corporation v. Commissioner, 37 B. T. A. 922, 24, 25. 469 Pacific Mills Co. v. United States, 4 Fed. Supp. 738 316 Peerless Woolen Mills v. Commissioner, 13 B. T. A. 1119_ 237 Plumley v. United States, 226 U. S. 545.. 270 Pollock, David, et al. v. United States, 91 C. Cls. 257 713 Porter et al. v. Commissioner, 288 U. S. 436. 217,695 Ralston v. United States, 91 C. Cls. 91; 311 U. S. 687. 544, 555 Real Estate Title Co. v. United States, 309 U. S. 13, 15, 16, 17. Rising Sun Brewing Co. v. Commissioner, 22 B. T. A. 826 469 Robey v. United States, 71 C. Cls. 561. 231 Rosenberg v. United States. 76 C. Cls. 662 247 Rust Engineering Co. v. United States, 86 C. Cls. 461 107 Sac and Fox Indians v. United States, 45 C. Cls. 287; 220 U. S. 481.. Southern Pacific Co. v. Lowe, 247 U. S. 330- Sponenbarger et al., United States v., 308 U. S. 256- United States v. Factors and Finance Co., 288 U. S. 89. United States v. Musselshell State Bank, 60 Fed. (2d) 157. Wright Co. v. Herring-Curtis Co. et al., 211 Fed. 654.. 11 |