CORRELATION AND ANNOTATION OF THE FEDERAL INCOME AND ESTATE
TAX ACTS SINCE THE SIXTEENTH AMENDMENT
(Italics refer to footnotes, ordinary type to pages)
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A
Beer v. Moffatt (Col.), 566 (b), 506.
Benowitz v. U. S., 197, 162.
Abrast Realty Co. v. Maxwell, 527 (a), 477; 564 (9),
504; 566 (b), 506.
Biwabik Mining Co. v. U. S., 526 (c), 477; 575 (c),
Accardo v. Fontenot (Col.), 562 (u), 502.
509; 536 (b), 480.
Acklin v. Peoples Savings Assn., 226, 183; 227 (a)-(d),
Black v. Bolen (Col.), 105, 76; 564 (a), 503.
183; 562 (), (y), 502, 503.
Black v. Rafferty (Col.), 562 (m), 502.
Acorn Roofing Co. et al. v. U. S., 542 (b), 483.
Blair (Col.) v. Kings County Savings Inst., 564 (b), 503.
Ætna Life Ins. Co. v. U. S., 541 (b), 483.
Blair (Com.) v. U. S. ex rel Greylock Mills, 98, 74.
Blake (Col.) v. Nat'l City Bank, 514, 470.
Allen (Col.) v. Altheimer & Rawlins Inv. Co., 533 (i),
479; 539 (b), 481.
Blakeslee (Col.) v. Wright, 566 (i), 506.
Allen (Col.) v. Natl. Bank of Commerce, 526 (c), 477;
Blalock (Col.) v. Georgia Ry. & Elec. Co., 526 (0), 477;
575 (c), 509; 541 (a), 482; 545, 484.
527 (f), 477; 533 (c), (e), 479; 575 (c), 509.
Alpha Portland Cement Co. v. U. s., 533 (9), 480.
Blum v. Wardell (Col.), 423 (c)-(d), 349, 350.
Altheimer & Rawlins Inv. Co. v. Allen (Col.), 533 (i),
Bolen (Col.) v. Black, 105, 76; 564 (a), 503.
479; 539 (b), 481.
Boss v. U. S. et al., 334, 282.
Boss & Peat Automobile Co. et al. v. U. 8., 85, 62;
Alworth-Stephens Co. v. Lynch (Col.), 266 (b), 202;
589 (w), 511.
404 (9), 335; 405, 336.
Boston Insurance Co. v. U. S., 267, 204.
American Synthetic Dyes, Inc. v. Edwards (Col.), 550,
Boston & M. R. R. v. U. S., 539 (e), 481.
489.
Anderson v. Brady, 201, 167.
Boston Terminal Co. v. Gill, 527 (1), 478.
Anderson (Col.) v. Forty-Two Broadway, 526 (c), 477;
Bowers (Col.) v. Kerbaugh Empire Co., 103, 74; 581
575 (c), 509; 539 (b)-(c), 481.
(b), 511; 582 (1), 512.
Anderson (Col.) v. Jacobs & Davies, Inc., 534 (b), 480.
Bowers (Col.) v. Leslie et al., 381 (a), 319.
Anderson (Col.) v. Morris & E. R. Co., 526 (c), 477;
Bowers (Col.) v. Seamen, 351 (a), 293; 351 (e), 294;
575 (c), 509; 527 (a), 477.
351 (9), 295; 353, 295; 562 (w), 503; 564 (q), 504.
Anderson (Col.) v. New York Life Ins. Co., 536 (d),
Bradley Const. Co. v. Penn. Cement Co., yn (c), 61;
480; 537, 481; 543, 484.
572 (e), (g), 508.
Anderson (Col.) v. New York Mail & News Trans. Co.,
Brady v. Anderson, 201, 167.
564 (b), (n), 503, 504.
Brady (Col.) v. Detroit Hotel Co., 527 (9), 478; 564
Anderson (Col.) v. Roberts, 523 (b), 476.
(j), 504.
Anderson (Col.) v. Tyee Realty Co., 79, 61; 87, 63;
Brady (Col.) v. Dodge, 564 (a), 503.
198, 164; 254 (b), 193; 580 (a), (c), (j), 510;
Brainard (Col.) v. Hubbard, 188, 455; 564 (c) (c), 505.
58. (a), 511.
Brewster v. Sayre, 434 (h), 357.
Anderson v. U. S., 116 (a).(d), 80.
Brewster v. Walsh (Col.), 32, 11; 49, 36; 76, 61;
Armour v. Roberts (Col.), 566 (b), 506.
106 (a), 76; 581 (a), 511; 582 (a), 511.
Associated Pipe Line Co. v. U. S., 527 (m), 478; 539
Brezin & Schaefer, Bankrupts, In re., 57, 42; 569 (a),
(b), 481.
(b), 507.
Atlantic Ins. Co. v. Stockdale (Col.), 497, 462; 518,
Brilliant Coal Co. v. U. S., 254 (a), 193; 255, 193;
471; 580 (9), 510.
956, 193.
Bristow v. U. S., 560, 497.
B
Brushaber v. U. P. R. R. Co., 79, 61; 87, 63; 125, 90;
127, 92; 147, 114; 152, 117; 183, 147; 190, 156;
Bailey (Col.) v. Drexel Fur. Co., 555 (a), 493; 574 193, 164; 209, 176; 254 (b), 193; 562 (d), 501;
(b), 508.
564 (a), 503; 574 (d), 509; 576 (c), 509; 580 (a),
Bailey (Col.) v. George, 555 (b), 493; 562 (1), 502; (c), (g), (h), (i), (1), (n), (p), 510, 511; 581
574 (a), 508.
(a), 511.
Bailey (Col.) v. Ledbetter, 562 (u), 502.
Bryant & May v. Scott (Col.), 527 (b), 477.
Bailey v. N. Y. Cent. R. Ř. Co., 502, 463.
Bryce et al. v. Keith (Col.), 133 (a), 94.
Baker & Co., Walter v. Malley (Col.), 470 (b), 404; Buckner v. Commissioners of the Sinking Fund, 564
564 (u), 505.
(b), 503,
Baldwin Locomotive Works v. MeCoach (Col.), 533 (n), Buffington (Col.) v. Day, 495, 459; 571 (c), 509.
479; 534 (e), 480; 539 (c), 481.
Burk-Waggoner Oil Assn. v. Hopkins (Col.), 213 (a),
Baltic Mining Co. v. Stanton, 79, 61; 87, 63; 147, 114; 176; 470 (b), 404.
209, 176; 265, 202; 562 (d), 501; 576 (c), 509; Butterick Co. v. U. S., 113 (a), 78; 223 (b), 179.
580 (e), !;), (P), 510, 511; 581 (a), 511.
Baltimore Pearl Hominy Co., in re, 559 (b), 497.
C
B. & O. R. R. Co. v. U. S., 509, 463; 565 (a), 505.
Bankers Trust Co. v. Edwards (Col.), 203 (a)-(e), 168, Cadawalader v. Lederer (Col.), 403 (a)-(b), 334.
169; 470 (a), 404; 576 (e), 509; 580 (0), (q), (r),
Cadawalader v. Sturgess (Col.), 351 (b), 293; 562 (r),
(8), 510, 511.
502.
Bankers' & Planters' Mut. Ins. Assn. v. Walker, (Col.), Calkins v. Smietanka, 562 (f), 501; 562 (t), 502.
221, 182; 232 (a), 184; 234 (b), 186.
Cambria Steel Co. v. McCoach (Col.), 527 (a), 477;
Barnes v. Railroad Companies, 501, 463 ; 504, 463;
566 (b), 506.
506, 463.
Camp Bird Ltd. v. Howbert (Col.), 526 (a), (d), 477;
Barnes v. Stuart, 564 (b), 503.
536 (b), 480; 563 (b), 503; 564 (c), 503; 576 (a),
Bashara v. Hopkins (Col.), 562 (9), 502; 564 (P), 504. (d), 509; 580 (b), 510.
Beam v. Hamilton (Col.), 557 (a)-(b), 496.
Carbon Steel Co. v. Lewellyn (Col.), 549 (a), 489.
IX
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Carter (Col.) v. Union Hollywood Water Co., 524, 476;
533 (d), 479; 534 (h), 480.
Cartier v. Doyle (Col.), 381 (b), 319; 397 (b), (g),
(h), 330, 331; 401, 333; 404 (e), 335.
Cary (Col.) v. San Francisco Sav. Union, 499, 462.
Castner, Curran & Bullitt Inc. v. Lederer (Col.), 50
(c)-(a), 37.
Catherwood v. V. S., 130 (b), 93.
Cedarburg Milk Co. v. U. s., 115, 79.
Central National Bank v. U. S., 489, 457.
Central Ry. Co. of N. J. v. Duffy (Col.), 251, 192;
470 (c), 404.
Central Trust Co. v. Third Ave. R. R. Co. et al., 522, 476.
Chemung Iron Co. v. Lynch (Col.), 527 (i), 477.
Chesebrough v. U. S., 566 (b), 506.
Chicago & Eastern Illinois Ry. Co. v. U. S., 292 (a)-(6),
233; 350, 292; 589 (!), 512.
Chicago Title & Trust Co. v. Smietanka (Col.), 215 (a),
177; 218 (a)-(b), 178.
Chili Copper Co. v. Edwards, 566 (b), 506.
Chouteau v. U. S., 568 (b), 507.
Christie-Street Com. Co. v. U. S., 564 (2), (ff), 505;
566 (b), 506.
Christine Oil & Gas Co. v. U. S., 247, 190.
Cleveland, C., C. & St. L. Ry. Co. v. U. S., 533 (b), (g),
(h), 479; 564 (n), 504.
Coffey (Col.) et al. v. The Exchange Bank of Lennox,
361, 303; 561, 501; 564 (m), (n), 504; 564 (bb),
(9g), 505; 566 (f), 506.
Cohen v. Lowe (Col.), 135, 96; 151, 117.
Collectors v. Traction Cos., 527 (a), 477.
Commercial Travelers' Life & Accident Assn. v. Rod-
way, 530, 479.
Commercial Health & Accident Co. v. Pickering (Col.),
234 (c)-(f), 187.
Commissioners of The Sinking Fund v. Buckner, 564
(b), 503.
Commissioners v. U. S., 506, 463; 507, 463.
Conant v. Kinney, 564 (n), 504.
Conn. Gen. Life Ins. Co. v. Eaton (Col.), 529 (d), 478;
533 (), 479; 537, 481.
Conn. Mutual Life Ins. Co. v. Eaton (Col.), 529 (a),
478; 534 (f), 480; 535, 480; 537, 481,
Connelly v. Gardner (Col.), 562 (u), 502.
Continental Pass. Ry. Co. of Phila. v. McCoach, 527 (a),
477.
Cook v. Tait (Col.), 73 (a)-(b), 60, 61; 574 (e), 509;
531 (c), 511,
Coulby v. U'. S., 162, 130.
Craig (Col.) v. National Life & Accident Ins. Co.,
538 (b), 481.
Craig (Col.) v. Randolph et al., 419 (d), 347; 423 (a),
349; 434 (d), (f), 356.
Crocker et al. v. Malley (Col.), 215 (b), 177; 218 (c),
178; 564 (f), 504.
Crutchley v. Kemper Military School, 229, 184; 233,
185; 249, 191.
Cryan v. Wardell (Col.), 106 (c), 76.
Cullinan v. Walker (Col.), 106 (e), 76.
Curley v. Miles (Col.), 434 (9), 356.
Curley V. Tait (Col.), 426 (a), 350; 427 (b), 350;
434 (g), 356.
D
Darlington v. Gray (Col.), 512, 465.
Davis v. State Line S. Ry. Co., 527 (a), 477; 564 (b),
(n), 503, 504.
Davis (Col.) v. Wilkes-Barre & W. Va. Traction Co.,
527 (a), 477.
Davis v. Y. M. C. A. of Columbus, 418 (c), 346; 435
(a), 357.
Day v. Buffington (Col.), 495, 459; 57 (c), 509.
Dayton Brass Castings Co. v. Gilligan (Col.), 549 (a),
489; 552, 489.
Dayton Bronze Bearing Co. v. Gilligan (Col.), 558 (a)-
(b), 496.
DeGanay v. Lederer (Col.), 81, 61.
DeLaski & Thropp Circular Woven Tire Co. v. Iredell
(Col.), 397 (a), 330; 404 (c), 335.
Detroit Hotel Co. v. Brady (Col.), 527 (9), 478; 564
(j), 504.
DeWitt v. U. S., 564 (8), 504.
Diehl (Col.) v. Philadelphia, 564 (co), 505; 566 (6),
506.
Dodge v. Brady (Col.), 564 (a), 503.
Dodge v. Osborn (Com.), 562 (e), (f), 501; 564 (a),
503.
Doerschuck et al. v. U. S., 17 (6), 10.
Dollar Savings Bank v. U. S., 498, 462.
Douglas v. Edwards (Col.), 16, 10; 17 (d), 10; 24 (a),
12; 25 (1)-(c), 12, 13; 28, 13; 113 (k), (n), 79.
Doyle (Col.) v. Cartier, 381 (b), 319; 397 (b), (9),
sh), 330, 331; 401, 333; 404 (e), 335.
Doyle (Col.) v. Grand Rapids & I. Ry. Co., 534 (g), 480.
Doyle (Col.) v. Mitchell Bros. Co., 526 (c), 477; 533
(9), (h), 479; 576 (d), 509.
Doyle (Col.) v. Public Service Corp., 362, 304; 564
(ee), 505.
Doyle (Col.) v. Schwab, 419 (b), 346; 427 (a), 350;
428 (b)-(e), 351; 575 (d), 509.
Drexel Fur. Co. v. Bailey (Col.), 555 (a), 493; 574
(b), 508.
Duffy (Col.) v. Central Ry, Co. of N. J., 251, 192;
470 (c), 404.
Duffy (Ex-Col.) v. Pitney, 51, 38; 104 (a)-(b), 75;
111 (d), 77; 138, 100; 185, 148; 582 (f), 511.
Duffy (Col.) v. The Mutual Benefit Life Ins. Co., 397
(e), 331; 400, 333.
Duffy (Col.) v. Walter et al., 52 (a)-(b), 38, 39.
Dugan v. Miles (Col.), 432 (a), 354; 566 (9), 506.
DuPont v. Graham (Ex-Col.), 562_(n), 502.
Durey (Col.) v. Laurentide Co. Ltd., 221, 178; 527
(9), 477.
Durey v. Witherbee, 351 (c), 293; 562 (x), 503.
E
Eastern Kentucky R. R. Co. v. Slack, 515, 470.
Eaton (Col.) v. Conn. Gen. Life Ins. Co., 529 (d), 478;
533 (a), 479; 537, 481.
Eaton (Col.) v. Conn. Mutual Life Ins. Co., 529 (d),
478; 534 (f), 480; 535, 480; 537, 481.
Eaton (Col.) v. Middlesex Banking Co., 540, 481.
Eaton (Col.) v. The English & Mersick Co., 399, 331.
Ebersole v. McGrath, 422 (b), 348; 423 (f), (g), 350.
Edwards (Col.) v. American Synthetic Dyes, Inc., 550,
489.
Edwards (Col.) v. Bankers Trust Co., 203 (a)-(e), 168,
169; 470 (a), 404; 576 (e), 509; 530 (0), (9), (r),
(s), 510, 511.
Edwards v. Chili Copper Co., 566 (b), 506.
Edwards (Col.) v. Douglas, 16, 10; 17 (d), 10; 24 (a),
12; 25 (b)-(c), 12, 13; 28, 13; 113 (k), (n), 79.
Edwards v. Fox, 365, 305; 566 (h), 506.
Edwards v. Goodrich, 48, 36.
Edwards v. Keith (Col.), 109, 77.
Edwards (Col.) v. Lincoln Chemical Co., 397 (f), 331;
404 (d), 335; 470 (e), 405.
Edwards (Col.) v. R. H. Martin, Inc., 404 (b), 334.
Edwards (Col.) v. National Paper & Type Co., 104 (e),
75; 577 (b), 510; 580 (v), 511.
Edwards (Col.) v. New York Trust Co., 113 (i), 79.
Edwards (Col.) v. Porto Rico Coal Co., 213 (b)-(e),
177; 214, 177; 325 (a).(b), 266, 267; 380, 319;
575 (e), 509; 580 (t), 511.
Edwards v. Slocum, 418 (a), 346; 435 (b), 357.
Edwards (Col.) v. Title Guar. & Trust Co., 434 (c),
(c), 355, 356.
Ehret Magnesia Mfg. Co. v. Lederer (Col.), 382 (a), .
(b), 319, 320.
Eisner (Ex-Col.) v. Laemmle, 126 (b), 90.
Eisner (Col.) v. Macomber, 22, 11; 76, 61; 106 (b),
76; 581 (a), 511; 582 (a)-(6), 511.
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