CURRAN, CHARLES M----

Page

26

Personal property of Army officer lost in storage; act of
March 4, 1921; finding of Secretary of War.

CURTIS, FANNIE C., ET AL.

139

Taking of land; act of July 1, 1918; just compensation;
consequential damages; refusal to accept 75 per cent of
award; interest.

CURTIS, SIMON R...

186

Taking of land; act of July 1, 1918; just compensation;
refusal to accept 75 per cent of award; interest.

DETROIT, TOLEDO & IRONTON R. R. Co-__

764

Transportation of oil, United States Shipping Board.

DUBOSE, WILLIAM G., ADMINISTRATOR_

142

Retired pay, Navy; sec. 11, act of March 3, 1899; res adju-
dicata; retroactive promotion after retirement.

DUNBAR & SULLIVAN DREDGING CO‒‒‒‒‒

567

Contract for dredging; preliminary examination of work;
misrepresentation as to material to be dredged; request
for modification of contract; certification of vouchers
under coercion; delay occasioned by Government's mis-
representation.

DYER & CO-----

612

Purchase of forage; Dent Act; informal agreement; verbal
purchases confirmed by formal orders; breach.

EDGAR ESTATES CORPORATION_

415

Refund of excise tax; sec. 1000 (a), revenue act of 1918;
carrying on or doing business; corporation organized for
settling estate.

EDISON, THOMAS A. (INC.)

190

Contract for manufacture of tools; settlement; delivery of
Government material to warehouse; surrender of ware-
house receipt; subsequent discovery of shortage.

EL PASO & SOUTHWESTERN CO. ET AL----

765

Transportation of freight.

EVERLASTIK (INC.).

171

Contract for webbing; Dent Act; jurisdiction; decision by
Secretary of War prerequisite to suit.

FACULTY CLUB OF THE UNIVERSITY OF CALIFORNIA_____

754

Refund of tax; social, athletic, or sporting club; initiation

fees.

Page

FAUST, EDWARD A---

676

Refund of income and excess-profits taxes; date of pay-
ment of executor's statutory fee; constructive receipt;
executor of estate; trade or business.

FIRST NATIONAL BANK OF KULM_-_.

112

Refund of income tax; interest on loans prior to bank
merger; collection thereafter and payment to old stock-
holders.

FLYNN, JOHN M_____

33

Damages for injury in line of duty; jurisdiction; waiver
of tort; suit in assumpsit; implied promise to pay
damages.

FOURTH & CENTRAL TRUST Co., EXECUTOR__

96

Refund of income tax; omission to deduct accrued Federal
estate-transfer tax; extension of time with interest;
payment in subsequent taxable year.

FUNSTEN COMPANY, R. E-----

292

Refund of excise tax; tax on candy; stuffed dates.

HARDWARE UNDERWRITERS ET AL----

267

Refund of insurance tax; reciprocal or interinsurance
exchange; conduct of business through attorney in fact
and advisory committee.

HARTE, FRANCIS J----

70

Commutation of quarters, etc., Navy; act of April 16,
1918; Philippine service; field duty; permanent station.

HEID BROTHERS (INC.).

87

Purchase of coal; counterclaim; requirement of proof; test
of samples; failure to comply with contract in taking
samples; payment of full contract price.

HICKEY, JOHN T______

729

Sale of blankets and duck; liquidated damages; penalty.

HOFFMAN, B. F. (INC.).

238

Refund of excise tax; sec. 900, revenue acts of 1918 and
1921; automobile trucks; separate sales of chassis and
body; assembly.

HOWARD, MARY L., ADMINISTRATRIX –

332

Internal revenue; estate tax; conveyance in contemplation
of death.

HUISKING, CHARLES L-----

Refund of income and excess-profits taxes; secs. 201 and
209, revenue act of 1917; separation of brokerage and
merchandizing businesses.

260

Page

HUTTON, GEORGE W..

764

Pay as candidate for commission, Army.

JOHNSON, ROBERT W., JR., ET AL., BENEFICIARIES_‒‒‒‒

285

Refund of income tax; trust fund of estate; division into
three trusts.

KEARNEY, PATRICK E..

683

Navy pay; commission without compliance with statute; service as de facto officer; suit for pay of commissioned officer; deduction of money already paid.

KELLOGG, H. G., ET AL.

717

Contract for coal; delivery "as called for "; sales agent;
change in price according to wages; ascertainment of
damages for breach.

KESSLER MOTOR CO...

1

Contract for airplane engines; experimental work continuing to date of cancellation; recovery of expenses.

KINSLEY, M. E...-----.

764

Damage to vessel under charter.

KISSEL MOTOR CAR CO----

364

Contract for Army trucks; cancellation; termination
clause; liquidated damages for delay.

579

LAMPORT MANUFACTURING SUPPLY CO____.

Sale of surplus property; shortage in delivery; recovery
of purchase price; counterclaims; rescission of sale
and retention of liquidated damages; remedy for
breach; authority of public officer; assumption of
validity.

LANCASTER, J. L., ET AL., RECEIVERS––

765

Land-grant deductions under act of October 6, 1917.

LASHER, GEORGEINE S..

295

Interest on tax refund; form of claim for refund.

LECRONE, JOHN W., RECEIVER_.

250

Act of February 27, 1896; protocol between Venezuela
and United States; release of concession; former adjudi-
cat on.

LIBBY, MCNEILL & LIBBY____

64

Contract for milk; ascertainment of profit; actual cost.

LIBBY, MCNEILL & LIBBY___

Purchase of packing-house products; contract with
Quartermaster Corps, United States Army; formality of
execution; failure to fix price; allotment by Food Ad-
ministrator; breach by Government; measure of dam-

ages.

LINCOLN, CHARLES K., ADMINISTRATOR__

Refund of Federal estate-transfer tax; conveyance of
interest intended to take effect in possession or enjoy-
ment at or after death; agreement to hold estate intact.

LUCKE, HENRY J...

Page

341

198

764

Professional legal services.

MALLEABLE IRON RANGE Co-

441

Refund of income tax; return on accrual basis; deduction

for judgment debt affirmed after return.

MANTLE LAMP CO. OF AMERICA_.

437

Refund of excise tax; sec. 900 (14), revenue act of 1918;

Contract for construction of training camp; bond for per

formance; premium part of cost.

MASON & HANGER CONTRACTING CO--

766

Construction of port terminal; premium for bond as part
of cost.

MATTHIESSEN, F. W., JR.

484

Refund of income tax; agreed distribution of shares of
stock to residuary legatee; profit from sale by legatee.

MCCLUEN, ELMER J-----

765

Mileage for travel under orders, Navy.

METROPOLITAN LIFE INSURANCE CO----

149

Refund of excise tax; carrying on or doing business; sec.
1000 (c), revenue act of 1918; mutual insurance com-
panies; ascertainment of surplus and reserves; finding
by Commissioner of Internal Revenue.

MICHIGAN CENTRAL R. R. Co‒‒‒‒‒

Transportation of freight to Camp Custer, Mich.

765

Page

MILLER, ALBERT, ET AL., COPARTNERS _ _

506

Purchase of forage; Dent Act; informal agreement; verbal
purchases confirmed by formal orders; breach.

MISSOURI SOUTHERN R. R. Co.----

136

Federal-control compensation; release; report of referees;
suit on contract made under sec. 1, Federal control act;
jurisdiction.

526

MONTGOMERY, REGINA CLEARY, HEIR, ET AL-

Patents; infringement; anticipation; pioneer invention;
construction of claim; Montgomery patent for aeroplane.

MORROW, THOMAS L-----.

Reimbursement of medical expenses, Navy; sec. 1586,
R. S.; cancellation of leave during illness; restoration
to duty status.

MURPHY, JOHN L ____

35

670

Navy pay; commission without compliance with statute;
service as de facto officer; suit for pay of commissioned
officer.

NASHVILLE, CHATTANOOGA & ST. LOUIS RY. Co------

764

Transportation of military impedimenta.

NEVADA-CALIFORNIA-OREGON RY

75

Taking of railroad; Federal control act; absence of actual
taking.

NEVADA COUNTY NARROW GAUGE R. R. Co----

327

Mail pay; jurisdiction; authority of Interstate Commerce
Commission to determine past compensation; refusal of
Government to pay; remedy; allowance of interest.

NEW ORLEANS, TEXAS & MEXICO RY-----.

765

Land-grant deductions under act of October 6, 1917.

NEW RIVER COLLIERIES Co. ET AL.

Eminent domain; acts of March 4, 1917, and June 15,
1917; requisition for coal upon sales agent; right of
mining company to sue for just compensation; accept-
ance of prices fixed under Lever Act.

NEW YORK CENTRAL R. R. Co., LESSEE--

Mail pay; jurisdiction; authority of Interstate Commerce
Commission to determine past compensation; refusal
of Government to pay; remedy; allowance of interest.

205

115