100 C. Cls.

TAXES-Continued.

Estate Tax-Continued.

not require the value of the corpus of the trust
fund to be included in decedent's gross estate
upon her death on July 8, 1939, for the purpose
of determining the value of the net estate sub-
ject to tax as a "transfer to take effect in pos-
session or enjoyment at or after death" under
Section 811 (c), Internal Revenue Code, and
plaintiffs, executors, are entitled to recover. Id.

Social Security Taxes.

XXVII. (1) Where plaintiff, a corporation, was organized for
the purpose of conducting an annual fair, whose
activities and exhibits are unquestionably edu-
cational, except for incidental concessions
utilized to attract attendance; and where the
income from such fair is used to pay expenses
and maintain, repair and improve the buildings
and grounds, and no dividends are paid; it is
held that plaintiff is exempt from Social Security
taxes under the provisions of Sections 811 and 907
of the Social Security Act (U. S. Code, Title 42,
Sections 1011 and 1107). Southeastern Fair
Association, 216.

XXVIII. (2) Whether an enterprise is exclusively educational,
or religious, or charitable, for tax exemption
purposes, depends not upon how it earns its
income but how it spends its income. Trinidad
v. Sagrada Orden, 263 U. S. 578; Sand Springs
Home v. Commissioner, 6 B. T. A. 198. Id.

XXIX. (3) Where Congress in different statutes uses sub-
stantially the same language, it can not be said
that Congress intended that the language so
used should have a different meaning in each of
the acts. Id.

"TENURE OF OFFICE" STATUTES.

See Army Officer, Conviction of. VI.
TRANSPORTATION EXPENSE.

See Civilian Employee Transferred.

TRANSPORTATION OF GOVERNMENT PROPERTY.

I. Where plaintiff, a non-land-grant railroad, entered
into an agreement with the Government to
transport over its lines Government property at
the lowest net tariff rates lawfully available
over land-aided routes between the same points
of origin and destination; it is held that under
the unambiguous terms of the equalization
agreement plaintiff was obligated to equalize

100 C. Cls.

TRANSPORTATION OF GOVERNMENT PROPERTY—Con.

to the Government net rates computed in each
case via the lawfully available land-grant route
from point of origin to point of destination in
fact producing the lowest net rate, regardless
of whether such land-grant route was in fact
commercially competitive and regardless of how
circuitous and impractical it might be. Southern
Railway Company, 175.

II. A railroad route which is competitive for commer-
cial traffic may or may not be competitive for
Government traffic which is subject to reduced
rates over lawfully available land-grant routes.
Id.

III. Circuitous routing is a well-known factor in con-
nection with tranpsortation rates and is favored
by carriers to secure traffic and by shippers to
meet particular situations. Id.

IV. As written, the equalization agreement under con-
struction in the instant case, entered into by
plaintiff with defendant, is easily understood
and simple of administration, which was one of
the main objects of the agreement; whereas the
construction for which plaintiff contends
would unavoidably result in uncertainty, con-
fusion, and constant controversy, as demon-
strated by the facts in the instant case. Id.
V. Any question as to whether it is unfair and unrea-
sonable to require plaintiff to equalize net
charges computed at lawful tariff rates via the
land-grant routes used by defendant is foreclosed
by the tariffs lawfully on file with the Interstate
Commerce Commission. Id.

VI. The question of reasonableness of railroad tariff
rates and routes is one over which the Court of
Claims has no jurisdiction. Id.

UNFORESEEABLE CAUSES.

See Contracts I.

UNJUST ENRICHMENT TAX.

See Taxes V, VI, VII.

WAIVER.

See Contracts IX; National Industrial Recovery Act VIII, IX, X,
XIII.

WEATHER.

See Contracts I.

WILLIAMS CASE DOCTRINE.

See Special Jurisdictional Act Invalid. VII.