44 F.2d 885 (1930) KIRBY LUMBER CO. v. UNITED STATES. No. L-52. Court of Claims December 1, 1930. Thomas J. Reilly, of Washington, D. C. (Robert Ash, of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (Fred K. Dyar and William E. Davis, both of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. *886 WILLIAMS, Judge. The plaintiff brings this suit to recover $17,188.99,...
42 F.2d 309 (1930) MASCOT OIL CO., Inc., v. UNITED STATES. No. K-67. Court of Claims. June 2, 1930. *310 Theodore B. Benson, of Washington, D. C., for plaintiff. George H. Foster, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (McClure Kelley, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges. GREEN, Judge. This action is begun to recover taxes which had been paid after the period of limitations...
44 F.2d 1000 (1930) BANKERS' RESERVE LIFE CO. v. UNITED STATES. No. K-432. Court of Claims. December 1, 1930. BOOTH, Chief Justice, and GREEN, LITTLETON, WHALEY, and WILLIAMS, Judges. Archie K. Shipe, of Washington, D. C. (Esch, Kerr, Woolley, Newton & Shipe, of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen., for defendant. WILLIAMS, Judge. The plaintiff brings this suit to recover $19,474.58, income taxes paid for the year 1923, together with interest...
42 F.2d 313 (1930) BANKERS' RESERVE LIFE CO. v. UNITED STATES. No. K-408. Court of Claims. June 16, 1930. Charles Kerr, of Washington, D. C. (James H. Adams, of Omaha, Neb., and John J. Esch, A. K. Shipe, and Esch, Kerr, Wooley, Newton & Shipe, all of Washington, D. C., on the brief), for plaintiff. Edward H. Horton and Lisle A. Smith, both of Washington, D. C., and Charles P. Sisson, Asst. Atty. Gen. (Charles F. Kincheloe, of Washington, D. C., on the brief), for the United States. Before...
40 F.2d 781 (1930) B. ALTMAN & CO. v. UNITED STATES. No. K-298. Court of Claims. April 30, 1930. *782 *783 A. C. Newlin and Henry Mannix, both of New York City (White & Case, of New York City, on the brief), for plaintiff. Fred K. Dyar, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Ottamar Hamele, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, GREEN, and GRAHAM, Judges. BOOTH, Chief Justice. Benjamin Altman...
37 F.2d 982 (1930) BANKERS' CLUB OF AMERICA, Inc., v. UNITED STATES. No. K-145. Court of Claims. February 10, 1930. *983 *984 Benjamin B. Pettus, of Washington, D. C. (Colladay, Clifford & Pettus, of Washington, D. C., on the brief), for plaintiff. Fred K. Dyar, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (McClure Kelley, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, GREEN, and GRAHAM, Judges. BOOTH, Chief...
39 F.2d 743 (1930) STAFFORD OWNERS, Inc., v. UNITED STATES. No. K-101. Court of Claims. April 7, 1930. *744 *745 Chester A. Gwinn, of Washington, D. C. (Humphreys & Gwinn, of Washington, D. C., on the brief), for plaintiff. Arthur J. Iles, of Indianapolis, Ind., and Charles F. Kincheloe, of Washington, D. C., for the United States. Argued before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, GREEN, and GRAHAM, Judges. BOOTH, Chief Justice. The Commissioner of Internal Revenue assessed against...
39 F.2d 753 (1930) ROY & TITCOMB, Inc., v. UNITED STATES. No. K 48. Court of Claims. April 7, 1930. *754 Theodore B. Benson, of Washington, D. C., for plaintiff. Lisle A. Smith, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Miles J. O'Connor, of Washington, D. C., on the brief), for the United States. Argued before BOOTH, Chief Justice, and GRAHAM, GREEN, LITTLETON, and WILLIAMS, Judges. LITTLETON, Judge. This is a suit to recover $5,720.42, corporation income and profits...
38 F.2d 925 (1930) FIRST NAT. BANK OF CHICAGO v. UNITED STATES. No. J-71. Court of Claims. March 3, 1930. *926 The only question involved in this suit is whether interest paid by a joint-stock land bank on its joint-stock land bank bonds, the proceeds of which are used to make loans to farmers, under the provisions of the Federal Farm Loan Act of July 17, 1916, on the security of approved first mortgages as defined in said act, is deductible in computing the taxable income of such joint-stock...
37 F.2d 988 (1930) SPIEGEL, MAY, STERN CO. et al. v. UNITED STATES. No. J-660. Court of Claims. February 10, 1930. *989 Colladay, Clifford & Pettus, of Washington, D. C., for plaintiffs. Herman J. Galloway, Asst. Atty. Gen., for the United States. Argued before BOOTH, Chief Justice, and LITTLETON, GREEN, GRAHAM, and WILLIAMS, Judges. WILLIAMS, Judge. This suit is brought by the plaintiff and its affiliated corporation to recover income and profits tax collected from it for the year 1920. The...
41 F.2d 895 (1930) WILLIAMS et al. v. UNITED STATES. No. J-639. Court of Claims. June 2, 1930. *896 William M. Williams, of Washington, D. C. (Edmund B. Quiggle, Williams, Myers & Quiggle, all of Washington, D. C., and Buist & Buist, of Charleston, S. C., on the brief), for plaintiffs. Fred K. Dyar, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States. Argued before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. The questions...
38 F.2d 897 (1930) STATE OF ALABAMA v. UNITED STATES. No. J-607. Court of Claims. March 12, 1930. Thomas E. Knight, of Selma, Ala., and A. A. Evans, of Montgomery, Ala. (C. C. McCall, of Montgomery, Ala., on the brief), for State of Alabama. G. H. Foster, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States. *898 Before BOOTH, Chief Justice, and GRAHAM, WILLIAMS, LITTLETON, and GREEN, Judges. GRAHAM, Judge. This case came up on demurrer to the petition. It...
41 F.2d 966 (1930) AMERICAN MILK PRODUCTS CORPORATION v. UNITED STATES. No. J-589. Court of Claims. June 2, 1930. *967 *968 Jacob S. Seidman, of New York City, for plaintiff. Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (John H. Pigg, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges. GREEN, Judge. The plaintiff in this case failed to file its return for the year 1925 within the time...
44 F.2d 78 (1930) ASSOCIATED FURNITURE CORPORATION v. UNITED STATES. No. J-350. Court of Claims. October 20, 1930. *79 *80 *81 Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C., and James O. Wynn, Jr., and Roswell Magill, both of New York City, on the brief), for plaintiff. Arthur J. Iles, of Indianapolis, Ind., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Argued before BOOTH, Chief Justice, and WILLIAMS, WHALEY,...
39 F.2d 991 (1930) PACKARD MOTOR CAR CO. v. UNITED STATES. No. J-289. Court of Claims. April 7, 1930. *992 *993 *994 Miller & Chevalier, of Washington, D. C. (Robert N. Miller, J. Robert Sherrod, and George M. Wolcott, all of Washington, D. C., on the brief), for plaintiff. Charles R. Pollard, of Washington, D. C. (Herman J. Galloway, Asst. Atty. Gen., and R. P. Hertzog, of Washington, D. C., on the brief), for defendant. Before BOOTH, Chief Justice, and LITTLETON, GREEN, GRAHAM, and WILLIAMS,...
44 F.2d 246 (1930) IRVING v. UNITED STATES. No. J-288. Court of Claims. November 3, 1930. *247 *248 John C. Kramer, of Washington, D. C. (Speer & Woodis, of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen., and Ralph C. Williamson, of Washington, D. C., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges. LITTLETON, Judge. The question in this case is whether the dividend of $15,100, representing plaintiff's proportion...
44 F.2d 437 (1930) MEYERSDALE FUEL CO. v. UNITED STATES. No. J-261. Court of Claims. November 3, 1930. *438 *439 *440 *441 *442 *443 *444 R. Lester Moore, of Washington, D. C. (J. S. Y. Ivins, of Washington, D. C., and John T. Duff, Jr., of Pittsburgh, Pa., on the brief), for plaintiff. Ralph C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Charles F. Kincheloe, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and LITTLETON,...
38 F.2d 140 (1930) JAMES v. UNITED STATES. No. J-260. Court of Claims. February 17, 1930. Robert E. Coulson, of New York City (Oscar W. Underwood, Jr., and H. C. Kilpatrick, both of Washington, D. C., on the brief), for plaintiff. *141 McClure Kelley, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, GREEN, and GRAHAM, Judges. LITTLETON, Judge. Defendant has demurred to the petition in this case on the...
40 F.2d 136 (1930) ATLAS POWDER CO. v. UNITED STATES. No. J-151. Court of Claims. April 7, 1930. *137 *138 *139 *140 John Enrietto, of Washington, D. C. (Richard S. Doyle and Hamel & Doyle, all of Washington, D. C., on the brief), for plaintiff. Charles R. Pollard, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (J. S. Franklin, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, GREEN, and GRAHAM, Judges. LITTLETON,...
44 F.2d 455 (1930) CUMBERLAND GLASS MFG. CO. v. UNITED STATES. No. J-102. Court of Claims. November 3, 1930. *456 *457 *458 Spencer Gordon, of Washington, D. C. (Covington, Burling & Rublee, of Washington, D. C., on the brief), for plaintiff. R. C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges. WILLIAMS, Judge. This is a suit for the recovery of income and excess-profits...
