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INDEX DIGEST

ACCOUNT STATED.

See Taxes, XIII, XLIV.
ACQUIESCENCE.

See Estoppel.
AFFILIATION OF TAXPAYER.

See Taxes, LXXXVII.
AGENT.

See Taxes, LXXXV.
ALIEN.

See Alien Property Custodian, I, II; Transportation of Aliens.
ALIEN PROPERTY CUSTODIAN.

I. Until the law made provision for the return of property

of aliens seized during the World War and held by
the Alien Property Custodian, such aliens had no
enforceable rights or interest in the property or
against the Government by reason of the property's

being so held. Krausz et al., 187.
II. In returning the property seized by the Alien Property

Custodian, the Government had the right to impose
such terms and conditions as it pleased Congress to
enact, and there is no reasonable doubt that the
intention of Congress was to return only the corpus
of the property remaining after the payment there-

from of taxes and other expenses. Id.
See also Taxes, IX, X, XVII, XVIII.
AMBIGUITY OF STATUTES.

See Statutory Construction, I, II.
AMORTIZATION ALLOWANCES.

See Taxes, XXIV, XXV, XLIX.
ARMY PAY.

See Pay and Allowances, III, IV.
ASSESSMENT OF TAX.

See Taxes, X, XIV, XV, XXII, XXIII, LI, LXI, LXII, LXIII,

LXIV, LXXII, LXXIII, LXXIV, LXXVI, LXXVII, LXXVIII.
AUTHORITY OF OFFICER.

See Contracts, VII; Shipping Board, I, II.
BANKRUPTCY ADJUDICATION.

See Taxes, XXIX, XXX.
BEVERAGE TAX.

See Taxes, XXXVI, XXXVII.
BOARD OF TAX APPEALS.

See Taxes, LVIII, LIX.
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BOND FOR PAYMENT OF TAX.

See Taxes, LXXX.
BREACH OF CONTRACT.

See Contracts, IV, IX, X.
BURDEN OF PROOF.

See Taxes, II, XXV, XCIV.
CANCELLATION OF CONTRACT.

See Contracts, I, II, IX, XI.
CAPITAL STOCK TAX.

See Taxes, LXXXV.
CAUSE OF ACTION.

Where plaintiff's petition fails to allege or show a contract, express

or implied, for compensation by the Government for alleged
furnishing of governmental suggestions and information by
plaintiff to Government officials, the petition fails to state &
cause of action against the Government on account of the
furnishing of such suggestions and information by plaintiff.

Barry, 413.
CLAIM FOR REFUND.

See Statutes of Limitation, II; Taxes, VIII, XI, XX, XXI, XLIV.
CLUB DUES AND FEES.

See Taxes, LXVIII.
COLLATERAL ATTACK.

See Taxes, XXIX, XXX.
COMPROMISE SETTLEMENT.

See Taxes, XXIX, XXX, XLIII.
CONDEMNATION PROCEEDINGS.

See Eminent Domain.
CONSEQUENTIAL DAMAGE.

See Eminent Domain.
CONSOLIDATED TAX RETURN.

See Taxes, XV, XVI, LXXXVII.
CONSTRUCTION OF STATUTES.

See Statutory Construction.
CONTEMPLATION OF DEATH

See Taxes, XXXI, XXXIV, XXXV.
CONTRACTS.

I. Where the contractor, for the purpose of expediting

performance of World War contracts for production
of war supplies, and at the suggestion and urging
of the Government officer in charge, reasonably
increased its plant and equipment in proportion to
the supplies contracted for and ordered by the
Government, and such contracts and orders were
subsequently canceled by the Government, the
contractor is entitled to recover damages sustained
by reason of such cancelation, including loss from

CONTRACTS—Continued.

such enlargement of its plant and facilities for
performance of contracts and orders then in hand,
but not on account of anticipated future contracts
or orders, and not including a profit upon the
construction cost of such enlargement. American

Propeller & Mfg. Co., 100.
II. A settlement agreement between the plaintiff and

officers of the Government specifically covering
only a part of the plaintiff's items of loss resulting
from the Government's cancelation of its contracts,
held not to conclude plaintiff as to other items of

loss resulting from such cancelation. Id.
III. Where a city contributed to the Government for use

in levee improvement for flood control, land upon
which were located, at sufferance of the city,
buildings of the plaintiff; and the Government,
after the buildings had been stripped and abandoned
by plaintiff in contemplation of such levee improve-
ment work, demolished the buildings without
making any use of them or of the materials of which
they were constructed, there was no implication
of an agreement on the part of the Government to
pay the plaintiff for such structures. Tharp,

Trustee, 164.
IV. Where in the performance of a contract with the

Government for furnishing and installing new
crankshafts for old lightship compressor engines,
the contractor met all the requirements of the
contract except a requirement that the bearings
should not pound nor heat, and the pounding and
heating of the bearings were due, not to any fault
of the contractor, but to preexisting defects in the
subbases and crankcases of the engines, the cor-
rection of which was not within the requirements
of the contract, the contractor is entitled to the
contract price for performance. Acme Machine &

Welding Co., 331.
V. The plaintiff was surety on the bond of the Murphy

Plumbing Co. for the performance of its contract
with the Government for certain plumbing in a
United States veterans' hospital. Under the con-
tract the Government, for lack of diligence in the
performance of the contract, could either terminate
the contractor's right to continue performance and
have the work completed at the contractor's expense,
for any extra cost, or it could permit the contractor
CONTRACTS—Continued.

to continue and complete performance and then
charge it liquidated damage for any delay in com-
pletion. After part performance the contractor
abandoned the work, and the Government termi-
nated the contract and permitted the plaintiff to
complete the work. Held, that the termination of
the contract eliminated the liquidated damage
clause, and that the Government was therefore not
entitled to liquidated damage for delay in the com-
pletion of the contract work. Commercial Casualty

Co., 367.
VI. Where a Government contract provided that the

findings of the contracting officer as to the cause
and extent of delay by the contractor in the per-
formance of the contract should be final and con-
clusive, neither the Comptroller General nor the
courts can, in the absence of fraud or bad faith, go
behind the decision or findings of the contracting

officer. McShain Co., 405.
VII. Where the Emergency Fleet Corporation was vested

with authority for the sale and disposition of surplus
property belonging to it, and its by-laws provided
that its vice presidents should perform such duties
as should be assigned or delegated to them by the
president of the corporation, "including the power
to sign contracts and other instruments"; and a vice
president of the corporation was authorized and
directed by its president to sell such property, the
vice president had due authority to sell. Briggs &

Turivas, 664.
VIII. The formal written contract executed by the parties

to an agreement is not the agreement, but merely
the evidence of the agreement; and where a memo-
randum of sale is signed by the parties, containing
all essential contractual elements, it is sufficient to
establish a sales agreement, or contract, and bind the
parties thereto, although the formal contract con-

templated by the parties was never executed. Id.
IX. Where an agreement between the plaintiff and a duly

authorized officer of the Emergency Fleet Corpora-
tion for sale to plaintiff of surplus property of the
corporation was arbitrarily and capriciously set
aside by the president of the corporation and the
property resold by him, his action constituted &
breach of contract for which the plaintiff is entitled

to recover damages against the Government. Id.
X. For the breach of the plaintiff's contract by the

Emergency Fleet Corporation by the setting aside

CONTRACTS-Continued.

of its sale of surplus property to plaintiff and reselling
the property to others, the measure of the damage to
which the plaintiff is entitled is the difference be-
tween the plaintiff's contract prices and the market
prices at the times when and places where the

property was delivered to other parties. Id.
XI. Where a Government contract for construction of a

lighthouse tender was canceled for delay by the
contractor and the vessel completed by another
contractor, the original contractor is entitled to re-
cover such part of retained percentages withheld by
the Government from progress payments under the
original contract as is in excess of the amount of
such percentages necessary to make the cost of the
vessel to the Government the same as the original

contract price for it. Jacob, Trustee, 692.
CREDIT FOR FOREIGN-PAID TAX.

See Taxes, LXV, LXVI.
DAMAGES.

See Contracts, I, II, V, IX, X; Eminent Domain.
DECISION OF OFFICER.

See Contracts, VI; Taxes, II, LXI, XCIV; Transportation of

Aliens.
DEDUCTIBLE LOSS.

See Taxes, I, XLV, XLVI, LXXXVIII.
DEDUCTIONS FROM INCOME.
See Taxes, I, XLV, XLVI, XLIX, LVI, LXV, LXVI, LXXXVIII,

,
XCII, XCV.
DEFICIENCY-TAX VOTICE.

See Taxes, LXII, LXIV, LXXVIII, LXXIX.
DEPARTMENTAL REGULATION.

See Taxes, LXVIII.
DEPLETION OF ASSETS.

See Taxes, LVI, LVII.
DEPRECIATION OF ASSETS.

See Taxes, XLIX, XCV.
DISCRETION OF GOVERNMENT OFFICER.

See Taxes, LXI.
DISSOLUTION OF CORPORATION.

See Taxes, XXXVIII, XXXIX, XL.
DOUBLE DEDUCTION.

See Taxes, XLV, XLVI.
EMINENT DOMAIN.

It is well settled that the United States has the legal right to

abandon or dismiss condemnation proceedings at any time be-
fore making payment for and taking possession of the property
involved in such proceedings, and that where this course is

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