Pago. Barlow-Moore Tobacco Co. v. United States.. 653 Barnsdall Refineries, Birnamwood Oil Co. v. 656 Baugh, Hartford Accident & Indemnity Co. v.... 679 Beach, First National Bank & Trust Co. v.. 650 Beaumont Rice Mills v. Scofield.... 663 Beaver Mills v. Madden.. 672 Becton, Dickinson & Co., Eisele & Co. v.. 667 Beeland Wholesale Co. v. Davis.... 680 Belmont, United States v.. 641 Benedum, Helvering v...... 481 Bessemer, The, United States v. 654 Bethlehem Shipbuilding Corp. v. Madden... 672 Biegler' v. United States. .. 677 Birnamwood Oil Co. v. Barnsdall Refineries, Inc.. 656 Blackman v. Stone... 641 Blair v. Commissioner. 5 Board of Education, Askam v.. 319 Board of Education, Kabatt v... 657, 687 Board of Education, Phelps v. 319 Boehm v. Paramount Pictures, Inc..... 655 Boston-Continental Nat. Bank, Kennedy v.... 684 Boston-Continental Nat. Bank, Wendell Phillips Co. V.... 684 Boston & Maine Railroad, Davis v... 646, 688 Bourjois, Inc. v. McGowan. 682 Bridges, Dugan v..... 640, 684 Brock, Fidelity & Deposit Co. v. 672 Brooklyn Edison Co., Maytag Co. v. 662 Brooks v. Southern Ry. Co... 674 Brotherhood of Railroad Shop Crafts v. Lowden.. 659 Brown v. O'Keefe.... 598 Brown Shoe Co. v. Madden. 672 Brush v. Commissioner. 352 Bunger v. Green River.... 638, 688 Burnham v. Commissioner. 683 Burr v. United States... 664 Cabot Manufacturing Co. v. Madden. 672 . Page. Cacey v. Virginian Ry. Co.. 657 Caldwell, Wyant v. 675 Canfield v. Scripps. 658 Carmichael v. Gulf States Paper Corp. 644 Carmichael v. Southern Coal & Coke Co. 644 Cartey v. United States.. 675 Cary v. United States. 659 Cassidy, Sheridan Flouring Mills v. 664 C. D. Parker & Co. v. Guterman. 677, 684 Central Bank, Lambert v.. 658 Central Hanover Bank Co. v. United States. 678 Chain, U. S. ex rel. Wilhelm v.... 31 Chambless, Simon v.. 682 Chandler, Prentiss v. 654 Chas. C. Steward Machine Co. v. Davis. 652 Choctaw Nation v. United States... 668 Cincinnati Soap Co. v. United States. 649 Citizens State Bank, Coopman v. 655 City Bus Co. v. Mississippi.. 639 Clark, Marathon Electric Mfg. Corp. v... 681 Clark, Steverson v.... 666 Clawans, District of Columbia v. 617, 635 Coastwise Steamship Co., Sperry Flour Co. v.... 686 Cohn, New York ex rel., v. Graves... 308 Commissioner, A. A. Lewis & Co. v... 651 Commissioner, Avery v... 686 Commissioner, Blair v. 5 Commissioner, Brush v. 352 Commissioner, Burnham v. 683 Commissioner, Deck v.. 666 Commissioner, Elmhurst Cemetery Co. v. 37 Commissioner, Ferrero v... 653 Commissioner, Keeler v. 673 Commissioner, Old Colony Trust Co. v.. 650 Commissioner, Peavy-Byrnes Lumber Co. v. 674 Compagnie Generale, Poliakova v.. 673 Compagnie Generale v. United States.. 676 Co. v... Page. Connolly v. Thomas.. 670 Consolidated Edison Co., Norman v..... 673 Consolidated Gas Co., United Railways Co. v... 663 Consolidated Gas Util. Corp., Thompson v...... 55 Continental Mills v. United States... 687 Continental Petroleum Co. v. United States. 679 Coopman v. Citizens State Bank..... 655 Copeland Refrigeration Corp., Ruben Condenser 665 Covell, Waterford Irrigation District v.... 682 Cullen, Trott v.. 669 Cummings v. Deutsche Bank.... 115 Cummings, Nelson v.. 671 Davis, Alpha Portland Cement Co. v. 681 Davis, Anniston Manufacturing Co. v. 649 Davis, Beeland Wholesale Co. v. 680 Davis v. Boston & Maine Railroad. 646, 688 Davis, Chas. C. Steward Machine Co. v. 652 Davis v. United States... 657 DeBardas, Illinois ex rel., v. Toman. 642 Deck v. Commissioner. 666 Decker (Jacob E.) & Sons, Mumm v. 646 Deutsche Bank, Cummings v. 115 District of Columbia v. Clawans.. 617, 635 Diversey Building Corp. v. Weber. 662 Dugan v. Bridges... 640, 684 Dugas v. American Surety Co.... 414 Dupont v. United States... 150 Durning, McDonnell v... 682 Dyer v. Industrial Commission.. 661 Edelmann (E.) & Co. v. Triple-A Specialty Co... 680 E. Edelmann & Co. v. Triple-A Specialty Co... 680 Eisele & Co. v. Becton, Dickinson & Co.. 667 El Campo Rice Milling Co. v. Scofield... 664 Electrical Research Products, Inc., Aleograph Co. v.... 662, 687 Elmhurst Cemetery Co. v. Commissioner.. 37 Page. Elting, North German Lloyd v... 675 Equitable Life. Society v. Nickolopulos.. 660 Erie R. Co., General Motors Java v.. 557 Erie R. Co. v. Mizell. 677 Evanston, Wazau v. 662 Ex parte. See name of party. F. A. D. Andrea, Inc. v. Radio Corporation...... 681 Ferrero v. Commissioner:. 653 Fidelity & Deposit Co. v. Brock.. 672 Fidelity & Deposit Co. v. Jones. 667 Filer & Stowell Co., Ex parte..... 642 First Bank Stock Corp. v. Minnesota. 635 First Carolinas Land Bank, Knotts v.. 660 First National Bank v. Virginia Oil Co.. 676 First National Bank & Trust Co. v. Beach. 650 Fitzgerald, Standard Oil Co. v. 683 Florida, Texas v..... 643 Food Machinery Corp. v. Schell.. 679 Founders General Corp. v. Hoey.. 268 Fowler v. Washington. 658 Fox, Ickes v.... 82, 640, 686 General Baking Co. v. Harr... 433 General Motors Corp., United Chromium, Inc. v. 674 General Motors Java etc. v. Erie R. Co.... 657 Giles, United States v... 41, 687 Girard Trust Co., U. S. ex rel., v. Helvering.... 643 Gisnet v. United States.. 664 Grand Trunk Western R. Co., Mount Clemens Sugar Co. v..... 670 Graves, New York ex rel. Cohn v... 308 Great Lakes Steel Corp., Wayne County Board v. 29 Great Lakes Transit Corp. v. Steamship Co...... 650 Great Northern Ry. Co. v. Washington. 154, 686 Green River, Bunger v. 638, 688 Griffin, Nord v.. 673 Grubbs v. Smith.. 658 Guaranty Trust Co., Henwood v. 661 Page. Guay, Hatfield v.... 678 Gude, Oberoesterreich v.... 663 Guilfoil v. Hayes.. 669 Gulf Coast Rice Mills v. Scofield 664 Gulf States Paper Co., Carmichael v. 644 Guterman, C. D. Parker & Co. v. 677, 684 Hagerstown Bank & Trust Co. v. Sterling. 175 Hall, Smith v.... 635, 646 Hamersley v. United States... 659 Hanan, Honeyman v..... 14 Hansen v. United States.... 661 Harr, General Baking Co. v.... 433 Harriman National Bank Co. v. Oppenheimer... 647 Harriman National Bank Co., Oppenheimer v.. 647 Hartford Accident & Indemnity Co. v. Baugh.... 679 Haskins Bros. & Co. v. O'Malley. 649 Hatfield v. Guay.. 678 Hatfield Wire & Cable Co. v. Herrick. 672 Haworth, Aetna Life Insurance Co. v.. 227, 687 Hayes, Guilfoil v.... 669 Heller Brothers Co. v. Lind.. 672 Helvering v. Benedum... 481 Helvering v. Midland Mutual Life Ins. Co... 216, 688 Helvering v. Parriott.... 481 Helvering v. Tex-Penn Oil Co.. 481 Helvering, U. S. ex rel. Girard Trust Co. v. 643 Henderson Co. v. Thompson.. 258 Henneford v. Silas Mason Co.. 577, 635 Henwood v. Guaranty Trust Co.. 661 Herrick, Hatfield Wire & Cable Co. v. 672 Higbee Co., North v.. 655 Highland Farms Dairy v. Agnew. 608 Hill v. U. S. ex rel. Weiner... 105 Hills Dry Goods Co. v. Klicka.. 654 Hinman v. Pacific Air Transport.. 654 Hinman v. United Air Lines Transport Corp.... 655 Hoey, Founders General Corp. v.. 268 |