Cases Decided in the Court of Claims of the United States

KELLEY'S CREEK AND NORTHWESTERN RAILROAD
COMPANY ET AL

Eminent domain; river improvements in aid of navigation;
high watermark, definition of; only damages as result
of a "taking" recoverable; law of West Virginia as to
riparian rights; structure erected in bed of stream at
owner's peril; Chicago, Milwaukee, St. Paul & Pacific
Railroad Company, 312 U. S. 592.

KELLY'S CREEK COLLIER COMPANY, A WEST VIR

Page

396

GINIA CORPORATION_.

396

KING, EDNA H., etc....

475

Government contract; progress payments; decision of con-
tracting officer.

KINGAN & Co., INCORPORATED__

198

Government contract; yardage and feeding charges under

Government Relief Program for processing and distrib-
uting meat.

Government contract; findings of contracting officer final
as to facts and extent of delay but not as to liquidated
damages.

LEYDECKER, CHARLES E...

575

Plaintiff's petition for writ of certiorari denied by the
Supreme Court.

LINCOLN COTTON MILL COMPANY, A CORPORATION__ Taxes; unjust enrichment tax; protest and refund demand noted on tax return; statute of limitation.

507

448

LOBINGIER, CHARLES S.----.

Civilian employe of Government transferred to new official station not entitled to expenses of packing, crating, and drayage of household goods unless and until transported. MCGILL, FRIEDA VOCKE, INDIVIDUALLY AND AS Ex

ECUTRIX

Flood control; taking of private property for public use. MCGREGOR, ET AL. (Nos. 43693, 43695, 43664, 43665,

43666).

Plaintiffs' petitions for writ of certiorari denied by
Supreme Court.

566

571

MCMULLEN, JOSEPH IRVING..._

Conviction of Army officer operates as immediate and per-
manent removal from office, under section 203, Title 18,
U. S. Code.

MARCONI WIRELESS TELEGRAPH COMPANY OF AMER-
ICA (No. 33642) -

Judgment upon remand of the Supreme Court.
MARYLAND CASUALTY COMPANY, A CORPORATION......... -

Government contract; right of surety under payment bond to
collect balance due on contract as against set-off for taxes.

MOGAN, CHRISTOPHER J.

Page

323

566

513

393

Pay and allowances; bachelor officer in Medical Corps,
U. S. A., with dependent mother.

MOULTON, DUDLEY, ET AL.

566

Flood control; taking of private property for public use. MT. HEBRON CORPORATION, A CORPORATION_

164

Capital stock tax levied on privilege of doing business as a
corporation.

MYERS, HOWARD C., ET AL. (Nos. 43671, 43672, 43673, 43674, 43675)

573

Reversed in part and affirmed in part by the Supreme
Court.

NATIONAL INDUSTRIAL RECOVERY ACT____

523

Cases decided under the Act of June 25, 1938, to recover increased costs in connection with Government contracts. NEW YORK TRUST COMPANY (THE) AND PERCY H. JENNINGS, EXECUTORS, etc. (No. 45691)

311

Estate tax; irrevocable trust, income retained by settlor
during lifetime, created prior to March 3, 1931; Joint
Resolution of March 3, 1931, not retroactive; corpus of
trust not includible in gross estate where income is
retained by settlor.

455

NORTHWESTERN BANDS, THE (No. M-107)_

Indian claims; treaty of July 30, 1863; judgment under
Rule 39 (a).

NORTHWESTERN RAILROAD COMPANY, A WEST VIR-
GINIA CORPORATION--.

Eminent domain; river improvements in aid of naviga-
tion; high watermark, definition of; only damages as
result of “taking" recoverable; law of West Virginia as
to riparian rights; structure erected in bed of stream at
owner's peril; Chicago, Milwaukee, St. Paul & Pacific
Railroad Company, 312 U. S. 592.

PENNSYLVANIA AIR LINES, INC...

Air mail contracts; agreement by operators; annulment
under section 3950, Revised Statutes.

396

565

POLLEN, ARTHUR HUNGERFORD (MAUD POLLEN, EX-
ECUTRIX), ET AL...

Patents for certain mechanism designed for use in con-
nection with the fire control of guns of large caliber.

POLLEN, MAUD, EXECUTRIX, ET AL..

Page

Patents for certain mechanism designed for use in con-
nection with the fire control of guns of large caliber.

POPE, ALLEN (No. 45704)..

375

Special Jurisdictional Act directing judgment of Court of
Claims held invalid.

POWELL, CLIFFORD PORTER

298

Pay and allowances; bachelor officer in U. S. Navy with
dependent mother.

PRATT, FABIAN L...

433

Pay and allowances; officer in Medical Corps, U. S. Army,
rated as qualified airplane pilot entitled to pay of flying
officer.

R. C. HUFFMAN CONSTRUCTION COMPANY..

Government contract; notice to investigate conditions;
misrepresentation; decision of contracting officer, after
required investigation, final in absence of proof that
finding was arbitrary or grossly erroneous; liquidated
damages; increased labor costs.

RODIEK, FREDRICK, ANCILLARY EXECUTOR OF THE
WILL OF JOHN F. HACKFELD, DECEASED------
Enemy-owned property sold by Alien Property Custodian
under "Trading with the Enemy Act."

SCHIFFMAN, ELSIE S., AND LAWRENCE B. GOLDSMITH,
EXECUTORS, etc..

267

248

Estate tax; claim against estate at time of decedent's
death settled by beneficiary not deductible for estate tax
purposes; an estate is a separate tax entity under the
estate tax statute; net estate for tax purposes.

SCHIFFMAN, ROBERT L., ESTATE OF-

248

SEA GULL LUBRICANTS, INC., ETC--

576

Plaintiff's petition for writ of certiorari denied by the
Supreme Court.

455

548

SHOSHONE INDIANS (No. M-107)...

SJÖSTRÖM COMPANY, INC., JOHN E., A CORPORATION_ Increased costs under National Industrial Recovery Administration Act; evidence not sufficient to show increased costs of lumber were result of enactment; increases made to maintain wage differentials among employees; increased labor costs which were direct result of enactment.

SOUTHEASTERN FAIR ASSOCIATION.

Social Security taxes; corporation conducting educational
fair, without profit to individuals, exempt; same lan-
guage in different statutes.

SOUTHERN RAILWAY COMPANY (No. 45227)‒‒‒‒‒

Freight charges for transportation of Government prop-
erty; equalization agreement; land-grant routes; juris-
diction.

SUSQUEHANNA & NEW YORK RAILROAD Co.

Government contract; fair value of certain railroad ma-
terial requisitioned by defendant.

THOMAS EARLE & SONS, INC., A CORPORATION (No. 45015).

Government contract; rejection of claim by Comptroller
General; failure of contracting officer to make decision.

TIOGA CONTRACTING COMPANY___

UNITED STATES FIREPROOFING CO---

Government contract; delay.

UNITED STATES LINES OPERATIONS, INC---

Plaintiff's petition for writ of certiorari denied by the
Supreme Court.

UTE INDIANS, THE CONFEDERATED BANDS Oor (No.
45585)...

Indian claims; retention of interest by Ute Indians in
lands ceded to United States by 1880 agreement;
sovereign as party to agreement; interpretation of
agreement as shown by actions of Government; pro-
vision of 1938 Act constitutes a "taking," for which
plaintiffs are entitled to compensation.

WASHINGTON, CORA....

Page

216

175

565

494

475

564

576

413

491

Government contract; liability of Government charity
hospital to a pay patient for the kidnapping of her
child.