52 F.2d 1056 (1931) PORTER v. UNITED STATES. No. L-69. Court of Claims. November 2, 1931. *1057 James A. Tillinghast, of Providence, R. I., and J. Robert Sherrod, of Washington, D. C. (Robert N. Miller and Miller & Chevalier, all of Washington, D. C., and Tillinghast & Collins, of Providence, R. I., on the brief), for plaintiff. J. 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 BOOTH,...
53 F.2d 277 (1931) ARMY AND NAVY CLUB OF AMERICA v. UNITED STATES. No. L-495. Court of Claims. November 2, 1931. *278 *279 *280 *281 B. B. Pettus, of Washington, D. C. (E. F. Colladay and Colladay, McGarraghy, Pettus & Wallace, all of Washington, D. C., on the brief), for plaintiff. Fred K. Dyar, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges. GREEN, Judge. The plaintiff in this...
52 F.2d 1011 (1931) NATIONAL FIRE INS. CO. v. UNITED STATES. No. L-49. Court of Claims. October 20, 1931. *1012 *1013 Guy Patten, of Washington, D. C. (A. R. Serven and John W. Smith, both of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (Lisle A. Smith and Edward H. Horton, both of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. Plaintiff contends:...
50 F.2d 302 (1931) HILLS v. UNITED STATES. No. L-153. Court of Claims. June 1, 1931. *303 Merritt E. Haviland, of New York City, for plaintiff. J. A. Rees, of Washington, D. C., 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 petition alleges in substance that the plaintiff is the executrix of the estate of Alfred K. Hills, and as such executrix filed an estate-tax return June 6,...
49 F.2d 662 (1931) MUTUAL LIFE INS. CO. OF NEW YORK v. UNITED STATES. No. K-377. Court of Claims. May 4, 1931. Wm. M. Williams, of Washington, D. C. (Frederick L. Allen, of New York City, on the brief), for plaintiff. Edward H. Horton and Lisle A. Smith, both of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. *663 LITTLETON, Judge. Plaintiff instituted this suit August 29, 1929, to...
46 F.2d 719 (1931) THE CORDON v. UNITED STATES. No. K-349. Court of Claims. February 9, 1931. *720 *721 *722 John F. McCarron, of Washington, D. C., and Richard S. Folsom, of Chicago, Ill., for plaintiff. George H. Foster, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. This action is brought to recover taxes paid on dues of members of a club known as The Cordon,...
53 F.2d 907 (1931) MARLAND v. UNITED STATES. No. K-322. Court of Claims. December 7, 1931. *908 *909 David A. Richardson, of Oklahoma City, Okl. (Samuel W. Hayes and Hayes & Richardson, all of Oklahoma City, Okl., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (George H. Foster, Fred K. Dyar, Bradley B. Gilman, and Ottamar Hamele, all of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges....
52 F.2d 1040 (1931) TEXAS & P. RY. CO. v. UNITED STATES. No. K-148. Court of Claims. October 20, 1931. *1041 *1042 *1043 Chester A. Gwinn, of Washington, D. C. (Humphreys & Gwinn, of Washington, D. C., on the brief), for plaintiff. Montgomery B. Angell, of New York City, amicus curiæ. Charles B. Rugg, Asst. Atty. Gen. (Joseph H. Sheppard, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge....
53 F.2d 418 (1931) LUCKER v. UNITED STATES. No. J-603. Court of Claims. October 20, 1931. *419 *420 Charles N. Goodwin, of Washington, D. C., for plaintiff. James A. Cosgrove, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. The first issue to be decided is whether plaintiff is entitled to maintain this suit, and that issue turns upon the question whether a claim...
54 F.2d 152 (1931) UNION TRUST CO. v. UNITED STATES. No. J-575. Court of Claims. December 7, 1931. *153 *154 *155 Caesar L. Aiello and John S. Flannery, both of Washington, D. C. (Frederic D. McKenney and G. Bowdoin Craighill, both of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (J. H. Sheppard, Bradley B. Gilman, and Eldon O. Hanson, all of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS,...
52 F.2d 1008 (1931) OXFORD PAPER CO. v. UNITED STATES. No. J-446. Court of Claims. November 2, 1931. *1009 *1010 Johnson & Shores, of New York City, for plaintiff. Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (T. H. Lewis, Jr., of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges. GREEN, Judge. The plaintiff in this case brings suit to recover $223,684.80, alleged to have been...
50 F.2d 282 (1931) CHRISTENSEN MACH. CO. v. UNITED STATES. No. J-370. Court of Claims. June 1, 1931. *283 *284 *285 *286 Allen H. Gardner, of Washington, D. C. (George M. Morris and KixMiller, Baar & Morris, all of Washington, D. C., on the briefs), for plaintiff. James A. Cosgrove, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges. GREEN, Judge. Plaintiff brings this suit to...
54 F.2d 168 (1931) PHILIP MANGONE CO., Inc., v. UNITED STATES. No. J-281. Court of Claims. December 7, 1931. *169 *170 Louis J. Altkrug, of New York City (Eppstein, Axman & Hirshfield, of New York City, on the brief), for plaintiff. Joseph H. Sheppard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges. BOOTH, Chief Justice. The plaintiff in this case concedes an excise tax liability....
48 F.2d 973 (1931) SUGAR LAND RY. CO. v. UNITED STATES. No. H-394. Court of Claims. April 6, 1931. *974 *975 Newton K. Fox, of Washington, D. C. (Adrian C. Humphreys and Humphreys & Gwinn, all of Washington, D. C., on the brief), for plaintiff. George H. Foster, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. Plaintiff's return for the calendar year 1918 was due...
