Additional Taxes on Corporations. See Classification of Cases, III: A (g). Agricultural Adjustment Act: B. F. Goodrich Co. v U. S.. Arizona, immunity of R. F. C. property from taxation: Maricopa County Arkansas sales tax: McLeod v. J. E. Dilworth Co____ 360 351 32 1 140 Assignment for Benefit of Creditors: U. S. v. Waddill, Holland & Flinn.. 161 B Bankruptcy Act: basis of debtor corporation, applicability of Sec. 270 to: 247 Banks, consolidation of: U. S. v. Seattle Bank.. 356 Basis of debtor corporation, applicability of § 270 of Bankruptcy Act: 247 Board of Tax Appeals: of District of Columbia: D. C. v. Pace.... 377 Federal (now Tax Court of the U. S.). See Classification of Cases, Burden of showing right to deduction: Interstate Transit Lines v. Com- 211 Business Expenses. See Classification of Cases, III: A (b) (ii). C Campaign Expenses: McDonald v. Commissioner....... 220 Capital Gains and Losses. See Classification of Cases, III: A (d). Condemnation Proceedings, interest on awards: Kieselbach v. Commis- 275 Congress' Power to Exempt from State Taxation: Indian lands, from inheritance tax: Oklahoma Tax Commission v. Connecticut, suit to restrain enforcement of tax: Spector Motor Service v. McLaughlin... 394 G Page Gas Wells, sale of equipment of: Choate v. Commissioner_ Gifts: Cancellation of indebtedness as: Helvering v. American Dental Co. - See Classification of Cases, III: C. Payments in reimbursement of cost of extending facilities as: Detroit Government Property: of Federal Public Housing Authority: City of Cleveland v. U. S. Machinery used by government contractor: U. S. v. Allegheny County. Grand Jury Investigations: U. S. v. Johnson.. 375 163 320 240 53 151 19 1 295 Gross Income. See Classification of Cases, III: A (a). 128 H Housing, property of Federal Public Housing Authority: City of Cleveland I Income Tax. See Classification of Cases, III: A. 53 Indebtedness: Cancellation as "gift": Helvering . American Dental Co.. 165 272 Setting aside earnings against: Helvering v. Ohio Leather Co 304 Indiana: Gross receipts tax: International Harvester Co. v. Dept. of Treasury- Exemption of lands from property taxes: Board of County Commis- 128 397 4 Taxes voluntarily paid by emancipated allottee: Mahnomen County Property exempt from State inheritance taxes if exempt from direct Innocent Purchasers, rights of: Detroit Bank v. U. S.. Insane Persons, transfers in contemplation of death: City Bank Farmers Insurance Companies: "Excess interest dividends": Equitable Life Assurance Society v. Suit for recovery of State taxes: Great Northern Ins. Co. v. Read.... on Condemnation proceeding awards: Kieselbach v. Commissioner... 154 331 151 228 384 275 228 145 License Taxes. See Classification of Cases, I: B (c). Liens for Taxes, priority of. See Classification of Cases, II. Limitation on refund claims: Rosenman v. Commissioner_. 328 353 Losses: See also Classification of Cases, III: A (b, d). 195 Louisiana unemployment tax: Great Lakes Dredge & Dock Co. v. Huff- man_ 380 M Machinery owned by U. S. and used by Government contractor: U. S. v. 19 Manufacturers' Excise Taxes: Inclusion of advertising and selling expenses in price: F. W. Fitch Co. 360 No deduction for floor stocks tax: B. F. Goodrich Co. v. U. S. Taxation of airplanes: N. W. Airlines v. Minnesota. 32 Taxes voluntarily paid by emancipated Indian allottee: Mahnomen 13 Use of courts by unlicensed foreign corporations prohibited: Union 113 Municipal License Taxes. See Classification of cases, I: B (c): 1–3. N New Jersey death tax on securities held in trust outside State: Central 59 New York: Apportionment of Federal estate tax: Riggs v. del Drago_ 55 148 0 Ohio, exemption of property of Federal Public Housing Authority from 53 Oil Wells, sale of equipment of: Choate v. Commissioner.. 375 Oils, "first domestic processing" of: Colgate-Palmolive-Peet Co. v. U. S... – 347 Exemption of Indian lands from inheritance tax: Oklahoma Tax Exemption of Indian lands from property taxes: Board of County Optional community property law: Commissioner v. Harmon Ordinary and Necessary Expenses: Interstate Transit Lines v. Commissioner. Commissioner v. Heininger._ Overpayments, jurisdiction of Tax Court as to: Commissioner v. C Milling & Elevator Co. 61 4 204 384 211 216 P Pennsylvania: Criminal prosecutions for soliciting orders without paying municipal License tax on religious colporteurs: Murdock v. Pennsylvania Personal Holding Companies: Commissioner v. Lane-Wells Co.... Powers of Appointment: Estate of Rogers v. Commissioner. 31 10 Priorities of Tax Liens. See Classification of Cases, II. Privilege Taxes: See also Classification of Cases, I:B (c). Wisconsin Privilege Dividend Tax not deductible from income: Wis- 23 Processing Taxes. See Classification of Cases, III:D (a). Property Taxes. See Classification of Cases, I:B (a). Public Utilities, extension of facilities: Detroit Edison Co. v. Commis- 24 R Reconstruction Finance Corporation, exemption of property from State 1 154 Refunds: Claim for, as suit against a State: Great Northern Ins. Co. v. Read.. Ford Motor Co. v. Dept. of Treasury. 384 of Taxes voluntarily paid by emancipated Indian allottee: Mahno- Claim for, when statute of limitations begins to run: Rosenman v. 397 328 13 Residence of foreign corporations: Commissioner v. Scottish American 75 108 369 "First return": Mother Lode Coalition Mines Co. v. Commissioner.. Reversionary Interests: Smith v. Shaughnessy. Review: of D. C. Board of Tax Appeals decisions: D. C. v. Pace 295 260 314 290 334 338 377 898 Leases, depletion during: Douglas v. Commissioner - 263 Liens for Taxes, priority of. See Classification of Cases, II. 328 353 Losses: See also Classification of Cases, III: A (b, d). 195 Louisiana unemployment tax: Great Lakes Dredge & Dock Co. v. Huff- 380 man M Machinery owned by U. S. and used by Government contractor: U. S. v. 19 Manufacturers' Excise Taxes: Inclusion of advertising and selling expenses in price: F. W. Fitch Co. 360 No deduction for floor stocks tax: B. F. Goodrich Co. v. U. S. Taxes voluntarily paid by emancipated Indian allottee: Mahnomen ̧ 13 Use of courts by unlicensed foreign corporations prohibited: Union 113 Municipal License Taxes. See Classification of cases, I: B (c): 1-3. N New Jersey death tax on securities held in trust outside State: Central New York: Apportionment of Federal estate tax: Riggs v. del Drago_ Ohio, exemption of property of Federal Public Housing Authority from 53 Oil Wells, sale of equipment of: Choate v. Commissioner.. 375 347 Exemption of Indian lands from inheritance tax: Oklahoma Tax Exemption of Indian lands from property taxes: Board of County Optional community property law: Commissioner v. Harmon Overpayments, jurisdiction of Tax Court as to: Commissioner v. Gooch 61 4 204 384 211 216 363 |