LEVEES. See Flood Control Act, 2. LIBERTY. See Constitutional Law, V, (A), 1-6. LICENSE. See Constitutional Law, I, 7; V, (A), 6–7. LOANS. See Home Owners' Loan Act. MILK. See Antitrust Acts. MOOT CASE. See Jurisdiction, II, 9. MORTGAGES. See Bankruptcy, 3; Constitutional Law, I, 1, 4; MOTOR CARRIER ACT. State statute forbidding transportation of intoxicating liquors Duties. Streets. Regulation of use of streets; liberty of people NATIONAL INDUSTRIAL RECOVERY ACT. Sec Taxation, NAVIGATION. See Admiralty. NEGLIGENCE. See Admiralty. NEW TRIAL. See Criminal Law, Procedure, 8. NOTICE AND HEARING. See Constitutional Law, III, 6. OIL AND GAS. See Taxation, II, 7. OPINIONS. Order amending opinion. Boteler v. Ingels, 521. Application of Act. Facilities of stockyards for loading and un- PATENTS FOR INVENTIONS. 1. Validity. Hayduck Patent No. 1,449,103, for process of propa- PATENTS FOR INVENTIONS.—Continued. 2. Id. Hayduck Patent No. 1,449,105 for process of propagating 3. Id. Hayduck Patent No. 1,449,106, for combination of proc- PENALTIES. See Bankruptcy, 2. PIPELINES. See Constitutional Law, III, 4; Interstate Commerce PRESS. See Constitutional Law, V, (A), 1–6. PRESUMPTIONS. See Criminal Law, 2. PRIORITY. See Bankruptcy, 1, 6. PRIVILEGE TAX. See Constitutional Law, V, (A), 10. PROCEDURE. See Jurisdiction. 1. Federal Procedure. Ruling that foreign corporation designat- 2. Id. Local rule of law whereby challenger of legal title has 3. Parties. Petition for certiorari struck from docket where not 4. Stipulation as to question of law not binding on Court. 5. Id. Dismissal on stipulation of parties showing cause fully 6. Stay. Application for suspension of challenged order of Inter- 7. Dismissal. When cause should not be dismissed but held 8. Reversal. New Trial. Power of Circuit Court of Appeals on 9. Record. Leave to proceed in forma pauperis as to printing PROCESS. See Constitutional Law, V, (A), 8. PUBLICATION. See Constitutional Law, V, (A), 2–6. Courts. Local Law. Error of local court in construing local RAILROADS. See Constitutional Law, II, 1; III, 3; Bankruptcy, RECORD. See Jurisdiction, III, 3-4; Procedure, 9. RE-ENACTMENT. See Statutes, 5. RELIGION. See Constitutional Law, V, (A), 6. REORGANIZATION. See Bankruptcy, 5-6; Taxation, II, 2. RES JUDICATA. See Judgments, 2–5. RULES. 1. Rules of Procedure for District Courts. Pp. 645-788. 3. Id. Advisory Committee to prepare amendments. P. 641. SALE. See Taxation, II, 1-2, 4. SECRETARY OF AGRICULTURE. See Antitrust Acts; Packers SECRETARY OF WAR. See Flood Control Act, 4. SELF-INCRIMINATION. See Criminal Law, 2. SERVICE OF PROCESS. See Constitutional Law, V, (A), 8; SHERMAN ACT. See Antitrust Acts. SOCIAL SECURITY ACT. See Contracts, 1. Application. Exceptions. Corporation operating bathhouse in STATES. See Constitutional Law, I, 1-2, 4–7; II, 3-5; IV; 1. Suits Between States. Claims for death taxes; original juris- STATES.-Continued. 2. Id. Enforceable obligation between States not created by STATUTES. See Constitutional Law; Jurisdiction, III, 7. 1. Legislative History. Kalb v. Feuerstein, 433. 2. Literal Construction leading to absurd results avoided. Hag- 3. Administrative Construction. Application and effect of 4. Id. Effect of administrative practice when inconsistent with 5. Id. Reënactment as legislative approval. Estate of Sanford 6. Id. Effect of amendment of statute. Haggar Co. v. Helvering, 7. Particular Statutes. Effect of 1887 amendment of federal 9. Particular Words. Words with well known meaning in the 10. Id. Meaning of "ordinary and necessary" expenses of a 11. Repeal by implication not favored. United States v. Borden STAY. See Procedure, 6. STIPULATION. 1. As basis for judicial construction of statute. Estate of San- 2. Stipulation as to question of law not binding on Court. Estate STOCKHOLDERS. See Bankruptcy, 1, 6. STOCKYARDS. See Interstate Commerce Acts, 2-4. STREETS. See Constitutional Law, V, (A), 2-6. TAXATION. See Bankruptcy, 2; Contracts, 1-2; Indians; Juris- I. In General. II. Federal Taxation. I. In General. Construction of Revenue Acts. Effect of administrative practice II. Federal Taxation. 1. Income Tax. Taxpayer may not avoid or postpone tax on 2. Id. Transfer of all property of corporation for cash and bonds 3. Deductions. Allowance depends on clear provision therefor. 4. Id. Loss on sale to corporation wholly owned by taxpayer 5. Id. "Ordinary and necessary" expenses of "trade or busi- 6. Id. Deduction for Depreciation of business property con- 7. Id. Depletion. Allowance for depletion of oil wells; limita- 8. Corporations. Capital stock tax under Industrial Recovery 9. Gift Tax. Gift tax and estate tax are in pari materia and 10. Id. Gift in trust reserving power in donor to alter in any |