3 F. Supp. 622 (1933) MAHONING INV. CO. v. UNITED STATES. ROCHESTER & PITTSBURGH COAL & IRON CO. v. SAME. Nos. M-405, M-406. Court of Claims. June 5, 1933. *623 *624 *625 *626 *627 Howe P. Cochran, of Washington, D. C. (William N. Wood, Frederick S. Winston, and C. Leo De Orsey, all of Washington, D. C., on the brief), for plaintiffs. George H. Foster and W. W. Scott, both of Washington, D. C., for the United States. Before GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges. GREEN, Judge. The two...
3 F. Supp. 655 (1933) PHILADELPHIA FIRE & MARINE INS. CO. v. UNITED STATES. No. M-390. Court of Claims. May 29, 1933. *656 James Craig Peacock, of Washington, D. C. (John W. Townsend, of Washington, D. C., on the brief), for plaintiff. Lisle A. Smith and E. H. Horton, both of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. The computation of the amount of the net loss for 1926 which was...
3 F. Supp. 245 (1933) A. J. BATES CO. v. UNITED STATES. No. M-337. Court of Claims. May 8, 1933. *246 *247 *248 Howe P. Cochran, of Washington, D. C., for plaintiff. John W. Hussey and W. W. Scott, both of Washington, D. C., for the United States. Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WILLIAMS, Judge. The single issue presented in this case is: Was the additional tax of $5,863.62 assessed against the A. J. Bates Chicago Company by the Commissioner of Internal Revenue on...
3 F. Supp. 699 (1933) ATLANTIC MILLS OF RHODE ISLAND v. UNITED STATES. No. M-229. Court of Claims. June 5, 1933. *700 *701 *702 Lyle T. Alverson, of New York City (Johnson & Shores, of New York City, on the brief), for plaintiff. George H. Foster, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. Plaintiff instituted this suit within six years after the delivery to it of the certificate of...
4 F. Supp. 1000 (1933) NATIONAL LIFE INS. CO. v. UNITED STATES. No. M-163. Court of Claims. November 6, 1933. *1001 *1002 *1003 *1004 *1005 *1006 *1007 *1008 Guy Patten, of Washington, D. C. (A. R. Serven and John W. Smith, both of Washington, D. C., and Burton P. Sears, of Chicago, Ill., on the brief), for plaintiff. Edward H. Horton and W. W. Scott, both of Washington, D. C. (Lisle A. Smith, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN,...
4 F. Supp. 929 (1933) UNION LEAGUE CLUB OF CHICAGO v. UNITED STATES. No. M-123. Court of Claims. November 6, 1933. *930 *931 *932 *933 *934 *935 William P. Sidley, of Chicago, Ill. (J. Dwight Dickerson, of Chicago, Ill., on the brief), for plaintiff. Fred K. Dyar, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. GREEN, Judge. As the name of the plaintiff indicates, it is a club,...
3 F. Supp. 743 (1933) WILTSIE v. UNITED STATES. No. M-106. Court of Claims. June 19, 1933. *744 *745 *746 *747 *748 *749 *750 J. Robert Sherrod, of Washington, D. C. (George G. Box and Miller & Chevalier, all of Washington, D. C., on the brief), for plaintiff. Fred K. Dyar and W. W. Scott, both of Washington, D. C., for the United States. Clarence E. Wilcox, Corp. Counsel, of Detroit, Mich. (Walter Barlow, of Detroit, Mich., on the brief), amici curiæ for City of Detroit, Mich. J. W. Watson, Jr....
3 F. Supp. 834 (1933) HUDSON MOTOR CAR CO. v. UNITED STATES. No. L 94. Court of Claims. June 5, 1933. *835 *836 *837 *838 *839 *840 *841 *842 *843 *844 *845 Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen (Joseph H. Sheppard, of Washington, D. C., on the brief), for the United States. Before WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges. WHALEY, Judge. The question...
3 F. Supp. 427 (1933) BALTIMORE EQUITABLE SOC. v. UNITED STATES. No. L 292. Court of Claims. May 8, 1933. *428 *429 *430 Newton K. Fox, of Washington, D. C. (Adrian C. Humphreys, of Washington, D. C., on the brief), for plaintiff. Lisle A. Smith and Charles F. Kincheloe, both of Washington, D. C. (Charles B. Rugg, Asst. Atty. Gen., and Walter W. Mahon, of Washington, D. C., on the brief), for the United States. Before GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges. *431 GREEN, Judge. This...
2 F. Supp. 228 (1933) BOURNE et al. v. UNITED STATES. No. L-43. Court of Claims. January 9, 1933. *229 *230 *231 Albert L. Hopkins, of Washington, D. C. (Burlingame, Nourse & Pettit, of New York City, and Hopkins, Sutter, Halls & De Wolf of Chicago, Ill., on the brief), for plaintiffs. Joseph H. Sheppard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Percia E. Miller, of Washington, D. C., on the brief), for the United States. Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges....
2 F. Supp. 126 (1933) NAUMKEAG STEAM COTTON CO. v. UNITED STATES. No. L-327. Court of Claims. January 9, 1933. *127 *128 *129 *130 *131 James S. Y. Ivins, of Washington, D. C. (Kingman Brewster, O. R. Folsom-Jones, and Richard B. Barker, all of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (Lisle A. Smith, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. BOOTH, Chief...
3 F. Supp. 225 (1933) WILLIAMS INV. CO. v. UNITED STATES. L-307. Court of Claims. April 10, 1933. *226 *227 *228 *229 *230 *231 Edwin S. Mack and Frederic Sammond, both of Milwaukee, Wis., and Paul F. Myers, of Washington, D. C. (Miller, Mack & Fairchild, of Milwaukee, Wis., and Williams, Myers & Quiggle, of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (George H. Foster, of Washington, D. C., on the brief), for the United States. Before LITTLETON, WILLIAMS,...
3 F. Supp. 853 (1933) LEISENRING et al. v. UNITED STATES. No. L-221. Court of Claims. June 5, 1933. *854 *855 *856 Spencer Gordon and Marion P. Wormhoudt, both of Washington, D. C. (Covington, Burling & Rublee, of Washington, D. C., on the brief), for plaintiff. John A. Rees and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. GREEN, Judge. The plaintiffs are executors of the estate of Daniel B. Wentz,...
3 F. Supp. 619 (1933) MUIR v. UNITED STATES. No. L-183. Court of Claims. June 5, 1933. *620 *621 William J. Hughes, of Washington, D. C., for plaintiff. Joseph H. Sheppard and W. W. Scott, of Washington, D. C., for defendant. Before LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. Plaintiff contends that the assessment in 1924 of the tax upon the income of his wife for 1919 was void because there was no such person as "Mary Muir" in existence at the time the assessment was made;...
3 F. Supp. 640 (1933) BIRDSBORO STEEL FOUNDRY & MACHINE CO. et al. v. UNITED STATES. No. K-508. Court of Claims. June 5, 1933. *641 *642 *643 Thomas G. Haight, of Jersey City, N. J. (J. Marvin Haynes and Robert M. Montgomery, both of Washington, D. C., on the brief), for plaintiffs. Ralph C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. This case involves an alleged tax...
5 F. Supp. 19 (1933) FIDELITY INVESTMENT ASS'N v. UNITED STATES. No. K-445. Court of Claims. November 6, 1933. *20 *21 *22 John Marshall and Louis A. Gravelle, both of Washington, D. C. (Sanders, Childs, Bobb & Wescott, Everett Sanders, and Edward F. Howrey, all of Washington, D. C., on the brief), for plaintiff. George H. Foster and W. W. Scott, both of Washington, D. C. (Lyndon H. Baylies, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Judge, and GREEN,...
2 F. Supp. 538 (1933) CENTRAL AGUIRRE SUGAR CO. v. UNITED STATES. No. K-325. Court of Claims. February 6, 1933. *539 *540 *541 *542 Howe P. Cochrane, of Washington, D. C. (Harry Friedman and William N. Wood, both of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (George H. Foster, of Washington, D. C., on the brief), for the United States. Argued before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. This is a suit for...
3 F. Supp. 611 (1933) MARLAND v. UNITED STATES. No. K-322. Court of Claims. June 5, 1933. *612 *613 David A. Richardson, of Oklahoma City, Okl. (Samuel W. Hayes, of Oklahoma City, Okl., on the brief), for plaintiff. George H. Foster and W. W. Scott, both of Washington, D. C., for the United States. Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. Plaintiff's motion for a new trial on the question whether the profits derived by him from the sale...
2 F. Supp. 637 (1933) SAMUEL HEATH CO. v. UNITED STATES. No. K-299. Court of Claims. March 13, 1933. *638 *639 Theodore B. Benson, of Washington, D. C., for plaintiff. Monte Appel, Asst. Atty. Gen. (Charles B. Rugg, Asst. Atty. Gen., and R. C. Williamson, of Washington, D. C., on the brief), for the United States. Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. This suit is brought for the purpose of recovering the total sum of $5,309.13 paid as income taxes for the years...
3 F. Supp. 334 (1933) J. E. ERVINE & CO. v. UNITED STATES. No. K-255. Court of Claims. May 8, 1933. *335 *336 *337 William Warfield Ross, of Washington, D. C. (Clarence A. Miller, of Washington, D. C., on the brief), for plaintiff. Monte Appel, Asst. Atty. Gen. (John A. Rees, of Washington, D. C., on the brief), for the United States. Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WILLIAMS, Judge. Two issues are presented in this case: (1) Whether the net cost to plaintiff of the eleven-...
