Transfers:

in Contemplation of death:

Allowances made by State court out of property of insane per-
son: City Bank Farmers Trust Co. v. McGowan...
Innocent purchasers of property transferred: Detroit Bank v.
U. S..

Page

331

154

State tax on securities held in trust outside State; Central Hanover
Bank & Trust Co. v. Kelly.

59

of Securities, tax on: U. S. v. Seattle Bank.

Trusts:

for Benefit of children: Helvering v. Stuart.

Gifts in trust, as future interests: Fondren v. Commissioner___

350

280

34

U

Undistributed Profits Tax: Helvering v. Ohio Leather Co.
Unrecorded Tax Liens: Detroit Bank v. U. S.----

304

154

Use Taxes: General Trading Co. v. State Tax Commission..

145

V

Venue of review of Tax Court decisions: Industrial Addition Assn. v.
Commissioner__

W

Waiver of defects of venue: Industrial Addition Assn. v. Commissioner___
Wisconsin:

Privilege Dividend Tax not deductible from income: Wisconsin
Gas & Electric Co. v. U. S.

372

372

236

Tax on "the privilege of declaring and receiving dividends”: Inter-
national Harvester Co. v. Wisconsin Dept. of Taxation.

119

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