FOURCHY, RICHARD..

Government contract; compensation of architect for extra work under change orders; approval by one not party to the contract; arbitration by Supervising Architect. FRIARS POINT OIL MILL & MANUFACTURING CO..... Contract for cotton linters.

Page

564

623

GENERAL BRONZE CORPORATION_

612

Government contract; claim not under the act of June 25,
1938.

GENERAL CONTRACTING CORPORATION_

214

Government contract; extra expense; calculations in ac-
cordance with contract; changes; misrepresentation of
conditions.

GIBSON, RICHARD W...

622

Rental allowance; officer of Air Corps, U. S. A.

GILLEN COMPANY.

347

GLOBE COTTON OIL MILLS_

623

Contract for cotton linters.

GLOBE GRAIN & MILLING COMPANY, TO THE USE OF..

623

Page

JOHN MCSHAIN, INC. (No. 43084)--

284

Government contract; extra work; failure to appeal.

LOVVORN, CARRIE J., ADMX., TO THE USE OF.......

623

Contract for cotton linters.

MCCALLUM, ALEXANDER, DECEASED, ESTATE OF....

606

Estate tax; statute of limitations not affected by voluntary
payment after period has expired.

Income tax; account stated; community property under
California statute; overpayment of tax.

MARSHALL COTTON OIL COMPANY, TO THE USE OF...

624

Contract for cotton linters.

MARTIN, JAMES V. (E-446).

179

Patents; expert testimony; landing wheel for aeroplanes;
shock absorbers; claims held invalid.

MARTIN, JAMES V. (No. 42873)_..

249

Patent Cases Procedure; bill of particulars; admission;
ownership; evidence; employment; suggestion as to
procedure; dates of conception and reduction to practice.

MAYER, JESSE

Income tax; division of profits and losses under trading
agreement.

329

Page

MEADER, HERMAN LEE, DECEASED, ESTATE OF_____

502

Estate tax; valuation of leasehold.

MEADER, LOUIS J., ET AL., ADMINISTRATORS

502

M. E. BLATT COMPANY.

621

Refund of income tax; improvements made by lessee.

On mandate of the Supreme Court.

M. H. SOBEL COMPANY.

149

MOHAWK MINING COMPANY..

548

Income tax; amendment of timely claim for refund; statute

of limitations; returns to be annual and complete;
limitations upon claims.

MOHAWK RUBBER COMPANY.

50

Income tax; claim for refund; protest as to disallowances
not a claim for credit; statutory limitations.

Patent for flying machine; validity; continuity of inven-
tion.

NELSON (H. B.) CONSTRUCTION COMPANY___

628

NEW WORLD LIFE INSURANCE COMPANY.......

405

Income tax; deductions allowable to a life insurance com-
pany in respect to investment expenses.

Rental allowance; Army officer on duty in Canal Zone.

PRODUCERS COTTON PRODUCTS ASSOCIATION_

623

Contract for cotton linters.

RUMSEY, J. W.......

Government contract; authority of General Accounting

Office.

RUMSEY AND COMPANY..

SCHWENK, JAMES C. R...

Rental allowances, Army officer.

SHERMAN OIL MILL, THE, RECEIVER OF

Contract for cotton linters; title of receiver to claim; order

Page

254

254

622

616

of receivership.

SHINER OIL MILL & MANUFACTURING COMPANY....

624

Contract for cotton linters.

SIOUX TRIBE OF INDIANS (No. C-531–(5)) - -

627

Writ of certiorari denied by the Supreme Court. SMALL, SIDNEY R., ET AL., EXECUTORS.

WALKER, F. CALDWELL, ET AL., EXECUTORS..

486

486

WALKER, MARGARET T., DECEASED, ESTATE OF.... Income tax; legatee under will and agreement; statutory exemptions; equitable estoppel.

WARDMAN MORTGAGE & DISCOUNT CORPORATION,

RECEIVERS FOR---

Income tax; illegal income; accrual method.

WEINBURG, SIDNEY..

Writ of certiorari denied by the Supreme Court.

WINCHESTER MANUFACTURING Co...

Income and profits tax; amendment to claim for refund
after time limit; valuation of inventory.

468

628

89

TABLE OF STATUTES CITED

STATUTES AT LARGE

1819, February 27; 7 Stat. 195; Eastern or Emigrant Cherokees. 1821, February 19; 8 Stat. 252; Eastern or Emigrant Cherokees. 1828, January 12; 8 Stat. 372; Eastern or Emigrant Cherokees__ 1828, May 6; 7 Stat. 311; Eastern or Emigrant Cherokees---1833, Feb. 14; 7 Stat. 414; Eastern or Emigrant Cherokees___ 1835, December 29; 7 Stat. 478; Eastern or Emigrant Cherokees1838, April 25; 8 Stat. 511; Eastern or Emigrant Cherokees... - - 1845, March 1; 5 Stat. 797; Eastern or Emigrant Cherokees.... 1845, December 29; 9 Stat. 108; Eastern or Emigrant Cherokees. 1846, August 6; 9 Stat. 871; Eastern or Emigrant Cherokees___ 1850, September 9; 9 Stat. 446; Eastern or Emigrant Cherokees 1855, June 22; 11 Stat. 611, 613; Choctaw and Chickasaw_____ 1866, April 28; 14 Stat. 769, 777, 779, 780; Choctaw and Chick

Page

452

452

452

452

452

452

452

452

452

452

452

271

asaw

271

1866, July 19; 14 Stat. 799; Eastern or Emigrant Cherokees. 1889, January 14; 25 Stat. 642; Chippewa Indians___.

452

1

1889, March 2; 25 Stat. 980, 1005; Eastern or Emigrant Cherokees....

452

1891, March 3; 26 Stat. 989, 1025; Choctaw and Chickasaw.
1893, January 18, 27 Stat. 753; Choctaw and Chickasaw..
1893, March 3; 27 Stat. 612, 640; Eastern or Emigrant Chero-
kees...

271

271

452

1895, March 2; 28 Stat. 876, 895, 896; Choctaw and Chickasaw_.
1897, January 18; 29 Stat. 490; Choctaw and Chickasaw...
1899, March 1; 30 Stat. 966; Choctaw and Chickasaw_----
1900, June 6; 31 Stat. 672, 676, 678; Choctaw and Chickasaw
1902, July 1; 32 Stat. 716, 727; Chippewa Indians..
1906, April 26; 34 Stat. 137; Chippewa Indians.......
1906, June 21; 34 Stat. 325, 340; Chippewa Indians..

271

271

271

271

1

1

1

1909, August 5; 36 Stat. 11, 112; New World Life Insurance Company.

405

1911, April 25; 36 Stat. 269, 276; Chippewa Indians..
1913, October 3; 38 Stat. 114, 172, 173; New World Life Insur-
ance Company..

1

405

1916, May 18; 39 Stat. 123, 135; Chippewa Indians.......
1916, Sept. 8; 39 Stat. 756, 765-768; New World Life Insurance

1

Company..

405