Lease beyond fiscal year; rent for period of actual

Income and excess-profits taxes; statute of limitations;
salary; dividend.

HETTRICK MANUFACTURING CO---

265

Manufacture of tents; cancellation of contract; losses
suffered between date of award and date of cancella-
tion; prospective profits.

Page

HURLEY-MASON CO---

105

Construction of cantonment buildings; premium for bond
as part of cost; fidelity insurance.

HUSE, HARRY P______

360

Authority of vice admiral to designate in his own travel
orders use of mail steamer instead of Government
transport.

ILLINOIS CENTRAL R. R. Co---

Transportation of Army reserve officers and members of
Naval Reserve Force;, travel in a body; land-grant
deductions.

ILLINOIS NORTHERN RY----

61

784

Federal control compensation.

INDEPENDENT BRIDGE CO-----

11

Construction of lock gates, Ohio River; contracting offi-
cer's reversal of his findings.

INDEPENDENT BRIDGE Co---.

542

Construction of lock gates, Ohio River; finding of con-
tracting officer; authority of accounting officer.

INDEPENDENT BRIDGE CO___

777

Deduction of cost of superintendence, etc.

INTERNATIONAL & GREAT NORTHERN RY. Co...

16

Transportation requests; land-grant deductions; absence
of protest.

INTEROCEAN OIL CO...

750

Affirmed by Supreme Court.

IRVING BANK-COLUMBIA TRUST CO., EXECUTOR_-_.

564

Federal estate transfer tax; deduction from gross estate.

On mandate of Supreme Court.

ISELIN, WILLIAM E., ET AL----

Affirmed by Supreme Court.

JOHNSON, OTHO N., ET AL---

Taking of personal property; failure to remove same from

766

234

land taken.

Post exchange; loss of receipts by employee; deduction
from pay of Army officer.

Refund of income tax; dividends; most recently accumu-
lated profits.

KORNHAUSER, SAMUEL J----

647

Refund of income tax; expense of defending suit; at-
torney's fees.

Refund of income tax; part "personal-service" corpo

ration.

LAUDERDALE, CLARENCE E..

158

Pay of higher grade, Army; retired captain, Dental Corps;
act of June 4, 1920.

Boats hired by prohibition unit; rate of hire; personal

services.

Income and excess-profits taxes; statute of limitations;
salary; dividend.

LOPEZ, VIRGIL J_____.

249

Income and excess-profits taxes; statute of limitations;
salary; dividend.

Transportation of Enlisted Reserve Corps, Army, Naval
Reserve Force, Navy Nurse Corps, guards and pris-
oners, and Coast Guard; land-grant deductions.

Tax on initiation fee; proprietary certificate in social,

athletic, or sporting club.

LUSTBADER CONSTRUCTION Co...

549

Construction of shop, Navy; compliance with method pre

Income tax; return on accrual basis; deduction for judg-
ment debt affirmed after return.

MARION & RYE VALLEY RY. Co----.
Affirmed by Supreme Court.

756

Damage from fires started by railroad under Federal con-
trol; acceptance of stipulated judgment in State court.

MCKINNEY, MAY, ET AL., EXECUTORS...

180

Income tax; value as of March 1, 1913; taxable gain;
suit against collector; res adjudicata.

MCMURRAY, J. F., v. CHOCTAW AND CHICKASAW NA

TIONS

458

Services of attorneys; jurisdictional act; section 2103,
R. S.; interest on contingent fees; reimbursement for
expenses under general retainer; counterclaim; un-
merchantable coal-mining leases; cancellation.

MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE RY. CO-

791

Party and individual fare combinations.

MISSOURI-KANSAS-TEXAS R. R. Co----

782

Transportation of National Guard.

MISSOURI-KANSAS-TEXAS R. R. Co. oF TEXAS-.

373

Loss of shipment; provisions of Government bill of lad-
ing; presentation of claim to carrier within prescribed
time; statute of limitations as against United States.

MISSOURI-KANSAS-TEXAS R. R. Co. OF TEXAS------

Party and individual fare combinations.

MISSOURI PACIFIC R. R. Co----

Affirmed by Supreme Court.

791

770