Hastings v. Herold, 184 Fed. | 759 Herold v. Kahn, 163 Fed. 947, 86 C. C. A. 598 Herold v. Mutual Benefit Life Ins. Co.,1 201 Fed. 918 Herold v. Parkview Bldg. & Loan Ass'n,1 210 Fed. 577 Hicks v. James' Admx., 110 U. S. 272, 4 S. Ct. 6, 28 L. Ed. 144 Home Savings Bank v. Des Moines, 205 U. S. 503, 27 Sup. Ct. 571, 51 L. Ed. 901 Industrial Trust Co. v. Walsh,1 222 Fed. 437 Insurance Company of North America v. McCoach,1 218 Fed. 905 Jacobs and Davies (Inc.) v. Anderson,1 228 Fed. 505 Jasper & Eastern Ry. Co. v. Walker,1 238 Fed. 533, 151 C. C. A. 469 Johnson v. Herold, 161 Fed. 593 Kaufman v. U. S., 96 U. S. 567, 24 L. Ed. 792, 13 Ct. Cls. 562 Keeley v. Sanders, 99 U. S. 441, 25 L. Ed. 327 King v. U. S., 99 U. S. 229, 25 L. Ed. 373 Kings County Sav. Inst. V. Blair, 116 U. S. 200, 206, 6 S. Ct. 353, 29 L. Ed. 657 Kinney v. Conant, 166 Fed. 720, 92 C. C. A. 410 Klock Produce Co. v. Hartson, 212 Fed. 758 Knowlton v. Moore, 178 U. S. 41, 20 S. Ct. 747, 44 L. Ed. 969 Kohlhamer v. Smietanka, 239 Fed. 408 Laurentide Co. Ltd. v. Durey,1 231 Fed. 223 Lewellyn__v. Pittsburgh, B. & L. E. R. Co.,1 222 Fed. 177, 137 C. C. A. 617 Little v. Bowers, 134 U. S. 547, 10 S. Ct. 620, 33 L. Ed. 1016 Little Schuylkill, etc., Co. v. Phila. & R. Ry. Co.,2 44 Pa. Co. Ct. Rep. 197 Lynch v. Hornby,2 236 Fed. 661, 149 C. C. A. 657 Lynch v. Turrish,2 236 Fed. 653, 149 C. C. A. 649 McCoach v. Continental Pass. Ry. Co.,1 233 Fed. 976, 147 C. C. A. 650 McCoach v. Ins. Co. of N. Am.,1 241 U. S. 674, 36 Sup. Ct. 724, 60 L. Ed. 1231; reversing 224 Fed. 657 McCoach v. Mine Hill, etc., Co.,1 228 U. S. 295, 33 S. Ct. 419, 57 L. Ed. 842 McCulloch V. Maryland, Wheat. 316, 4 L. Ed. 579 McLain v. Penn. Co., 108 Fed. 618, 47 C. C. A. 529 Maryland Casualty Co. v. U. S. (Court of Claims), T. D. 2451 Medbury v. U. S., 173 U. S. 492, 19 S. Ct. 503, 43 L. Ed. 779 Merck v. Treat, 174 Fed. 388, 98 C. C. A. 606 Merritt v. Cameron, 137 U. S. 542, 11 S. Ct. 174, 34 L. Ed. 772 Middlesex Banking Co. V. Eaton,1 233 Fed. 87, 147 C. C. A. 157; affirming 221 Fed. 86 Miller v. Snake River, etc., Co.,1 223 Fed. 946, 139 C. C. A. 426 Mine Hill, etc., Co. v. MeCoach,1 192 Fed. 670 Mitchell v. Doyle,1 225 Fed. 437 Moore v. Stewarts, etc., Ltd., 8 Fraser 1129 Mutual Benefit v. Herold,1 201 Fed. 918, 120 C. C. A. 256; affirming 198 Fed. 199 Nat. Bank of Comm. v. Allen,1 223 Fed. 472, 139 C. C. A. 20; affirming 211 Fed. 743 New Orleans v. Stemple, 175 U. S. 309, 20 S. Ct. 110, 44 L. Ed. 174 New York C. & H. R. v. Gill,1 219 Fed. 184, 134 C. C. A. 558 New York Mail, etc., v. Ander son,1 234 Fed. 590, 148 C. C. A. 356 Nichols v. U. S., 7 Wall. 122, 19 L. Ed. 125 Nixon v. U. S., 18 Ct. Cls. 448 North Pa. R. R. Co. v. P. & R. Ry. Co.,2 249 Pa. 326, 95 Atl. 100 Northern Central R. R. Co. v. Northern Trust Co. v. Buck, 818 Osborne, Matter of, 209 A. D. (N. Y.) 450 Osterberg v. Union Tr. Co., 93 U. S. 424, 23 L. Ed. 964 Pacific Bldg. & Loan Ass'n. v. Hartson,1 201 Fed. 1011 Parkview Bldg., etc., v. Herold,1 210 Fed. 577, 127 C. C. A. 213 Patton v. Brady, Executrix, 184 U. S. 608, 22 S. Ct. 493, 46 L. Ed. 713 Peck v. Lowe,2 234 Fed. 125 Penn. Steel Co. v. N. Y. C. Ry. Co.,1 176 Fed. 471, 193 Fed. 286, 198 Fed. 774, 117 C. C. A. 556 People v. Davenport, 30 Hun. 177 Pettibone v. Smith, 150 Pa. 118, 24 A. 693 Phila. H. & P. R. R. Co. v. Pollock v Farmers L. & T. Co., 157 U. S. 429, 15 S. Ct. 673, 39 L. Ed. 759; 158 U. S. 601, 15 S. Ct. 912, 39 L. Ed. 1108 Pub. Serv. Electric Co. et al. v. Herold,1 227 Fed. 486, 229 Fed. 902, 144 C. C. A. 184 Pub. Serv. Gas Co. v. Herold,1 227 Fed. 496; 229 Fed. 902, 144 C. C. A. 184 Pub. Serv. Ry. Co. v. Herold,1 219 Fed. 301; 227 Fed. 490; 229 Fed. 902, 144 C. C. A. 184 Pub. Serv. Ry. Co. v. Moffett,1 227 Fed. 494; 229 Fed. 902, 144 C. C. A. 184 Railroad Co. v. Commissioners, 98 U. S. 541, 25 L. Ed. 196 Railroad Co. v. Howard, 7 South Carolina v. U. S., 199 Spreckels Sug. R. Co. v. McClain, 192 U. S. 397, 24 S. Ct. 376, 48 L. Ed. 496 Stanton v. Baltic Mining Co.,2 240 U. S. 103, 36 S. Ct. 278, 60 L. Ed. 546 State R. R. Tax Cases, 92 U. S. 575, 23 L. Ed. 663 State v. Evans, 99 Minn. 220 Stewart v. Barnes, 153 U. S. 456, 14 S. Ct. 849, 38 L. Ed. 781 Stockdale v. Ins. Co., 20 Wall. 323, 22 L. Ed. 348 Stotesbury v. U. S., 146 U. S. 196, 13 S. Ct.,1 36 L. Ed. 940 Stratton's Independence, Ltd., v. Howbert,1 231 U. S. 399, 34 S. Ct. 136, 58 L. Ed. 285 Strauss v. Abrast Realty Co.,1 200 Fed. 327 Strouse, In re, 1 Sawy. 605 Suter v. Jordan-Marsh Co.,2 113 N. E. 580 Swift Co. v. U. S., 105 U. S. 691, 26 L. Ed. 1108 Towne v. Eisner,2 242 Fed. 702 Traction Co.'s v. Coll. of Int. Rev.,1 223 Fed. 984, 139 C. C. A. 360 Treat v. Farmer's Loan & T. Co., 185 Fed. 760, 108 C. C. A. 98 Tyee Realty Co. v. Anderson,2 240 U. S. 115, 30 S. Ct. 281, 60 L. Ed. 554 Union Hollyw'd Co. v. Carter,1 238 Fed. 329, 151 C. C. A. 345 U. S. v. Alger, 152 U. S. 384, 14 S. Ct. 635, 38 L. Ed. 488 U. S. v. Baltimore & Ohio R. R., 17 Wall. 322 U. S. v. Bayard, 127 U. S. 251, 8 Sup. Ct. 1156, 32 L. Ed. 159 U. S. v. Black, 128 U. S. 40, 9 U. S. v. Curry, et al., 201 Fed. 371 U. S. v. Distilled Spirits, 17 Int. Rev. Rec. 86, 10 Blatch. 428 U. S. v. Distillery, 21 Int. Rev. Rec. 366 U. S. v. Emery, etc.,1 237 U. S. 28, 35 S. Ct. 499, 59 L. Ed. 825 U. S. v. Erie R. R. Co., 106 U. S. 327, 1 S. Ct. 223, 27 L. Ed. 151 U. S. v. Gen. Insp. & Loading Co.,1 192 Fed. 223; 204 Fed. 657 U. S. v. Graham, 110 U. S. 219, 3 S. Ct. 582, 28 L. Ed. 126 U. S. v. Grand Rap. & Ind. Ry. Co.,1 239 Fed. 153 U. S. v. Guest, 143 Fed. 456, 74 C. C. A. 590 U. S. v. Guggenheim Exp. Co.,1 238 Fed. 231 U. S. v. Hill, 120 U. S. 169, 7 U. S. v. Little Miami Co., 1 U. S. v. Minn. Threshing Ma- U. S. v. Nipissing Mines Co.,1 202 Fed. 803; 206 Fed. 431 U. S. v. Pacific R. R., 1 Fed. 97 U. S. v. Railroad Co., 17 Wall. 322, 21 L. Ed. 597 U. S. v. Real Est. Sav. Bank, 104 U. S. 728, 26 L. Ed. 908 U. S. v. Schillinger, 14 Blatch. 71, Fed. Cas. No. 16228 U. S. v. Snyder, 149 U. S. 210, 13 S. Ct. 846, 37 L. Ed. 705 U. S. v. Stowell, 133 U. S. 1, 10 S. Ct. 244, 33 L. Ed. 555 U. S. v. Tanner, 147 U. S. 661, 13 S. Ct. 436, 37 L. Ed. 321 U. S. v. Union Pacific R. R. Co., 11 Ct. Cls. 1; 91 U. S. 72, 23 L. Ed. 224 U. S. v. Watts, 1 Bond. 580, Fed. Cas. No. 16653 U. S. v. Wigglesworth, 2 Story 369 1 1909 Law. 2 1913 Law. INDEX ABATEMENT OF TAX ASSESSED, general statement, 14. procedure in claiming, 439. ABSENTEES, returns may be made by agents for, 26. ACCIDENT INSURANCE, 280. ACCOUNTING SYSTEM, 209, reporting on basis of, 227. required by state or municipal authorities, 227. ACCOUNTS ON BASIS OF ACCRUALS, 227. ACCOUNTS PAYABLE, 307. ACCOUNTS RECEIVABLE, 238. income for year created, when, 224. ACCRUALS OF FIXED CHARGES, 299. ACCRUED BUT UNPAID INTEREST, 208. ACCRUED CHARGES, DEDUCTED WHEN, 228. ACCRUED DEDUCTIONS, 298. ACCRUED INTEREST ON BONDS, INCOME TO SELLER, 259. ACCRUING AND ACCRUED INCOME, 206. reporting on basis of, 207. ACCUMULATION OF INCOME IN TRUST, 88. ACTORS, DEPRECIATION ON COSTUMES OF, 348. ACTUAL DEDUCTIONS ALLOWED, 297. |