12 F. Supp. 1020 (1936) PRATT-MALLORY CO., Inc., v. UNITED STATES. No. M-225. Court of Claims. January 6, 1936. *1021 *1022 F. W. McReynolds, of Washington, D. C., for plaintiff. J. H. Sheppard, 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. LITTLETON, Judge. The facts show that prior to January 1, 1925, the Warfield-Pratt-Howell Company, of Des Moines, Iowa, hereinafter...
17 F. Supp. 83 (1936) GREENBAUM v. UNITED STATES. No. M-178. Court of Claims. December 7, 1936. *84 *85 George E. H. Goodner, of Washington, D. C., for plaintiff. John A. Rees, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States. *86 Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. This is a suit to recover overpayments of income taxes by plaintiff upon his personal returns for the calendar years 1924 and 1925. The...
16 F. Supp. 768 (1936) HAMERSLEY v. UNITED STATES. No. 43147. Court of Claims. November 9, 1936. *769 Ralph Royall, of New York City (Bartow H. Hall, Hoch Reid, and Ehrich, Royall, Wheeler & Walter, all of New York City, on the brief) for plaintiff. George H. Foster, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen. (Arnold Raum, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. GREEN, Judge....
17 F. Supp. 201 (1936) TRANSPORTATION CLUB OF SAN FRANCISCO v. UNITED STATES. Nos. 42896, 43052. Court of Claims. December 7, 1936. *202 *203 *204 *205 Byron G. Carson, of Washington, D. C., for plaintiff. Fred K. Dyar, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. Plaintiff seeks to recover taxes paid upon club dues and initiation fees during the period July,...
16 F. Supp. 771 (1936) REALTY BOND & MORTGAGE CO. v. UNITED STATES. No. 42891. Court of Claims. November 9, 1936. *772 Samuel H. Horne, of Washington, D. C. (Earl B. Breeding, of Washington, D. C., on the brief), for plaintiff. John W. Blalock, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WILLIAMS, Judge. The plaintiff, a Delaware corporation, seeks to recover an alleged...
17 F. Supp. 138 (1936) CONTINENTAL MILLS, Inc., v. UNITED STATES. No. 42886. Court of Claims. December 7, 1936. A. H. Conner, of Washington, D. C. (Brewster & Maclean, Kingman Brewster, O. R. Folsom-Jones, and J. W. Cutler, *139 all of Washington, D. C., on the brief), for plaintiff. Guy Patten, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. After this suit...
14 F. Supp. 915 (1936) CITIZENS & SOUTHERN NAT. BANK et al. v. UNITED STATES. No. 42829. Court of Claims. June 1, 1936. *916 *917 Daniel J. Gantt, of Atlanta, Ga., for plaintiffs. Josheph H. Sheppard, of Washington, D. C., and James W. Morris, Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. This is a suit for the recovery of income tax for 1931. The one question involved is whether plaintiffs are entitled to a...
15 F. Supp. 349 (1936) COMBINED INDUSTRIES, Inc., v. UNITED STATES. No. 42822. Court of Claims. June 1, 1936. *350 N. Norman Mayer, of Washington, D. C., for plaintiff. G. W. Billings, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. It is clear from the facts in this case that the plaintiff is not entitled to recover. See Mahoning Investment Co. v. United...
13 F. Supp. 147 (1936) GREGG v. UNITED STATES. No. 42712. Court of Claims. January 6, 1936. *148 *149 *150 Albert A. Jones, of Washington, D. C. (F. E. Scott, of Washington, D. C., of counsel), for plaintiff. J. H. Sheppard, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States. Argued before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. *151 WILLIAMS, Judge. The decedent, John W. Gregg, on February 5, 1929, transferred to Wallace E....
17 F. Supp. 93 (1936) HUBBARD v. UNITED STATES. [*] No. 42647. Court of Claims. December 7, 1936. *94 *95 John L. McMaster, of New York City, for plaintiff. Guy Patten, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen. (Tolbert, Ewen & Patterson, of New York City, on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WILLIAMS, Judge. The plaintiff, a citizen of the United States, was a temporary resident of the city of...
14 F. Supp. 533 (1936) CONTINENTAL OIL CO. v. UNITED STATES. No. 42573. Court of Claims. May 4, 1936. *534 *535 *536 Arthur B. Hyman, of New York City (James J. Cosgrove and Charles H. Lieb, both of New York City, on the brief), for plaintiff. Guy Patten, 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. WILLIAMS, Judge. The plaintiff, the Continental Oil Company, a Delaware...
13 F. Supp. 756 (1936) ART METAL CONST. CO. v. UNITED STATES. No. 42567. Court of Claims. March 2, 1936. *757 John Lord O'Brian, of Buffalo, N. Y. (Ralph Ulsh, John F. Rich, and Slee O'Brian, Hellings & Ulsh, all of Buffalo, N. Y., on the brief), for plaintiff. J. W. Hussey, 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. Plaintiff brings this suit to recover $41,...
15 F. Supp. 62 (1936) JUDSON v. UNITED STATES. Nos. 42522, 42811. Court of Claims. June 1, 1936. *63 *64 William J. Hughes, Jr., of Washington, D. C. (Earle D. Norton, of New York City, on the brief), for plaintiff. Joseph H. Sheppard, 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. LITTLETON, Judge. Plaintiff as trustee of the Adrienne B. Charles Trust, quoted in finding 1,...
15 F. Supp. 216 (1936) ANDERSON et al. v. UNITED STATES. No. 42472. Court of Claims. June 1, 1936. *217 *218 *219 *220 *221 R. C. Fulbright, of Houston, Tex., and Chase Morsey, of St. Louis, Mo. (Fulbright, Crooker & Freeman, of Houston, Tex., on the brief), for plaintiffs. John A. Rees, 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. LITTLETON, Judge. Plaintiffs contend that...
14 F. Supp. 1020 (1936) BUILDERS' CLUB OF CHICAGO v. UNITED STATES. No. 42409. Court of Claims. June 1, 1936. *1021 John E. Hughes, of Chicago, Ill., for plaintiff. J. W. Blalock, of Washington, D. C. (Sewall Key, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. The defendant admits that plaintiff was not a social, athletic, or sporting club, and that its initiation fees and membership...
15 F. Supp. 229 (1936) FOUNDATION CO. v. UNITED STATES. Nos. 42394, M-155. Court of Claims. June 1, 1936. *230 *231 *232 *233 *234 *235 *236 *237 *238 *239 *240 *241 *242 *243 *244 *245 I. Herman Sher, of New York City (Satterlee & Green, of New York City, on the brief), for plaintiff. Guy Patten, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. The sole question...
13 F. Supp. 143 (1936) LIGGETT & MYERS TOBACCO CO. v. UNITED STATES. [*] COMMONWEALTH OF MASSACHUSETTS v. UNITED STATES. LIGGETT & MYERS TOBACCO CO., on Behalf of COMMONWEALTH OF MASSACHUSETTS, v. UNITED STATES. Nos. 42107, 42411, 42412. Court of Claims. January 6, 1936. *144 Henry F. Long, of Boston, Mass., for plaintiffs. Fred K. Dyar, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for defendants. John J. Bennett, Jr., Atty. Gen. (Wendell P. Brown, of Albany, N. Y., on the...
17 F. Supp. 151 (1936) AMERICAN GAS & ELECTRIC CO. et al. v. UNITED STATES. No. 42074. Court of Claims. December 7, 1936. *152 *153 *154 *155 Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C., on the briefs), for plaintiffs. James A. Cosgrove, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. GREEN, Judge. The plaintiff...
15 F. Supp. 160 (1936) T. W. WARNER CO. v. UNITED STATES. No. 41902. Court of Claims. June 1, 1936. *161 *162 *163 *164 *165 *166 Fred E. Fuller, of Toledo, Ohio (Richard S. Doyle, of Washington, D. C., and George D. Welles and Harley A. Watkins, both of Toledo, Ohio, on the brief), for plaintiff. John W. Hussey, 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. BOOTH, Chief...
14 F. Supp. 513 (1936) LEVI v. UNITED STATES. No. 41860. Court of Claims. May 4, 1936. *514 *515 *516 *517 *518 Virgil Y. Moore, of Washington, D. C. (Smith, Moore & Lucas, of Washington, D. C., on the brief), for plaintiff. Guy Patten, 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. LITTLETON, Judge. On March 6, 1928, the decedent transferred by gift a part of his estate to...
