Pay and allowances; rental allowance on temporary duty. WAILES, E. A., RECEIVER-----

317

Contract for cotton linters; statute of limitation. WATERMAN STEAMSHIP CORPORATION____.

249

Income and excess-profits tax; change of accounting
period; computation on annual basis.

W. E. CALLAHAN CONSTRUCTION COMPANY____.

Government contract; decision of contracting officer lim-
ited to questions of fact; increased costs; time limita-
tion; authority of Comptroller General.

538

TABLE OF STATUTES CITED

STATUTES AT LARGE

1855, June 22; 11 Stat. 611; Choctaw_
1866, July 10; 14 Stat. 769; Choctaw_--
1866, July 26; 14 Stat. 255, 259; Choctaw
1867, March 19; 16 Stat. 719; Chippewa
1869, April 10; 16 Stat. 13, 39; Choctaw_
1871, March 3; 16 Stat. 544, 566; Choctaw_--
1885, March 3; 23 Stat. 362, 366; Choctaw__
1889, January 14; 25 Stat. 642; Chippewa
1893, March 3; 27 Stat. 612, 645; Choctaw_
1896, February 26; 29 Stat. 17; Chippewa__
1896, June 10; 29 Stat. 321, 339; Choctaw.
1898, June 28; 30 Stat. 495, 508, 509; Choctaw-
1899, March 3; 30 Stat. 1074, 1099; Choctaw_-
1900, May 31; 31 Stat. 221, 237, 239; Choctaw---.

Page

320

320

320

97

320

320

320

97

320

97.

320

320

320

320

1901, March 3; 31 Stat. 1058, 1078; Choctaw_.

320

1902, June 27; 32 Stat. 400; Chippewa‒‒‒‒

97

1902, July 1; 32 Stat. 641, 642, 647, 649, 651; Choctaw---

1906, April 26; 34 Stat. 137, 140, 141, 143; Choctaw..

320

1907, March 1; 34 Stat. 1015, 1027; Choctaw_

320

1908, April 30; 35 Stat. 70, 71; Choctaw_. 1908, May 29; 35 Stat. 444, 446; Choctaw...

320

320

1910, June 25; 36 Stat. 774, 807, 808; Choctaw-

320

1911, March 3; 36 Stat. 1058; Choctaw_-_.
1911, March 4; 36 Stat. 1289, 1309; Choctaw_
1912, February 19; 37 Stat. 67, 70; Choctaw-
1912, August 24; 37 Stat. 539, 555; Hart_.
1912, August 24; 37 Stat. 518, 531; Choctaw_--
1913, June 30; 38 Stat. 77, 96, 97; Choctaw_-

320

320

320

308

320

320

1914, April 6; 38 Stat. 312, 335; Haskins & Sells

35

1914, August 1; 38 Stat. 582, 600; Choctaw-

320

1916, May 18; 39 Stat. 123, 146; Choctaw__

320

1916, September 7; 39 Stat. 728, 731; Ship Construction & Trading Co

419

1917, March 2; 39 Stat. 969; Choctaw_

320

1917, June 15; 40 Stat. 182; Ship Construction & Trading Co-1917, September 24; 40 Stat. 291; Manufacturers Life.

419

466

1920, June 5; 41 Stat. 988, 990; Ship Construction & Trading Co_____

419

Page

268

268

1922, June 10; 42 Stat. 625, 628; Underwood__--
1924, May 31; 43 Stat. 250, 251; Underwood..
1924, June 7; 43 Stat. 537; Choctaw__.
1926, May 14; 44 Stat. 555; Chippewa---
1928, April 26; 45 Stat. 461, 462; Rubenstein.
1928, March 7; 45 Stat. 200, 216; Choctaw_
1928, April 11; 45 Stat. 423; Chippewa..
1928, May 14; 45 Stat. 1830; Ralston__

320

97

180

320

97

91

1928, May 29; 45 Stat. 791, 800:

Slover.

287

Bowles

292

1928, May 29; 45 Stat. 791, 842, 844; Manufacturers Life_

466

1929, January 19; 45 Stat. 1090; Ach-_.

532

1930, June 17; 46 Stat. 590, 758; Tyson___.

139

1932, January 22; 47 Stat. 5; Haskins & Sells...

35

1932, June 6; 47 Stat. 169, 187; Waterman___

249

1932, July 22; 47 Stat. 725, 737; Haskins & Sells__

35

1933, May 12; 48 Stat. 31; Cowden Mfg. Co--1933, June 16; 48 Stat. 195, 208; Waterman__

75

249

1934, April 18; 48 Stat. 1322; Goltra----

42

1934, May 10; 48 Stat. 680, 769; First National Pictures_1934, June 16; 48 Stat. 974; Pollock---

83

257

1934, June 19; 48 Stat. 1179; Manufacturers Trust Co---
1935, August 12; 49 Stat. 571, 596; Choctaw_
1936, June 22; 49 Stat. 1648, 1659; Bancroft....
1936, June 22; 49 Stat. 1765; Chippewa_.
1937, August 16; 50 Stat. 650; Choctaw_
1938, June 25; 52 Stat. 1197; Pollock____

Title 12, sections 1438, 1439; Haskins & Sells...

Title 46, section 863; Ship Construction & Trading Co----

TABLE OF CASES CITED

(The page reference is to the page on which begins the decision in which

case is cited)

Page

Albina Marine Works, Inc., v. United States, 79 C. Cls. 714__
American Electric Co. v. United States, 60 C. Cls. 993_.
American Smelting v. United States, 259 U. S. 75---
Anvil Mining Company v. United States, 153 U. S. 540_
Arant v. Lane, 249 U. S. 367, 372__-

538

419

501

538

308

Armour Packing Co. v. London, 53 So. Car. 539; 31 S. E. 500, 502

320

Baker v. Drake, 53 N. Y. 211, 220.

42

B. Altman & Co. v. United States, 69 C. Cls. 721.

83

Barclay & Co., Inc., v. Edwards, 267 U. S. 442_

466

Batavia Mills, Inc., v. United States, 85 C. Cls. 447_
Billings v. United States, 232 U. S. 261__.

75

419

Blackfeet et al. Tribes v. United States, 81 C. Cls. 101.
Bliss v. Commissioner, 57 Fed. (2d) 984_.
Bowe v. United States, 42 Fed. 761, 778-

97, 320

144

1

Brunner v. United States, 81 C. Cls. 489.

180

Brushaber v. Union Pacific R. R. Co., 240 U. S. 1..

406

Bulkley v. United States, 7 C. Cls. 543; 19 Wall. 37, 40.
Burnet v. Harmel, 287 U. S. 103-

538

187

Burney Axe, Trading as B. Axe & Co., v. United States, 60 C.
Cls. 493_.

419

Burton Coal Co. v. United States, 60 C. Cls. 294; 273 U. S. 337.
Calkins v. Woolworth Co., 27 Fed. (2d) 314---

42

97

Callahan Construction Co. v. United States, 47 C. Cls. 229, 233-235_

538

Carpenter et al. v. Shaw, 280 U. S. 363, 365–

320

Carroll Electric Co. v. United States, 76 C. Cls. 103.

220

Carson v. Dunham, 121 U. S. 421__

97

Cathell et al. v. United States, 46 C. Cls. 368__.

419, 501

Chamberlain Machine Works v. United States, 59 C. Cls. 972; 270 U. S. 347_

476

Chase et al. v. United States 50 C. Cls. 293_

320

Cherokee Nation v. United States, 82 C. Cls. 456, 474_.

320

Chicago, Rock Island and Pacific Ry. Co. v. Denver and Rio
Grande R. R. Co., 134 U. S. 596__.

320

Chickasaw Nation v. United States, 87 C. Cls. 91, 94, 95–

320

Chinese Exclusion Case, 130 U. S. 581, 600_-.

320

Chippewa Indians of Minnesota v. United States, 88 C. Cls. 1; 307 U. S. 1_____.

320

Choate v. Trapp, 224 U. S. 665–

320

Choctaw Nation v. United States, 83 C. Cls. 140_

320

Church v. Hubbart, 2 Cranch 187_.

320

Clarke v. Hot Springs Electric Light & Power Co., 55 Fed. (2d) 612

42

Clark Thread Company v. Commissioner, 28 B. T. A. 1129; 100
Fed. (2d) 257--

144

Cohens v. Virginia, 6 Wheat. 264, 379_

97

Cohn v. United States, 87 C. Cls. 422_

406

Collins & Farwell v. United States, 34 C. Cls. 294

538

XV