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KELLEY'S CREEK AND NORTHWESTERN RAILROAD

COMPANY ET AL

Eminent domain; river improvements in aid of navigation;
high watermark, definition of; only damages as result
of a "taking" recoverable; law of West Virginia as to
riparian rights; structure erected in bed of stream at
owner's peril; Chicago, Milwaukee, St. Paul & Pacific
Railroad Company, 312 U. S. 592.

KELLY'S CREEK COLLIER COMPANY, A WEST VIR

Page

396

GINIA CORPORATION

396

KING, EDNA H., etc.

475

Government contract; progress payments; decision of con-
tracting officer.

KINGAN & Co., INCORPORATED_

198

Government contract; yardage and feeding charges under
Government Relief Program for processing and distrib-
uting meat.

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Government contract; findings of contracting officer final
as to facts and extent of delay but not as to liquidated
damages.

LEYDECKER, CHARLES E..

575

Plaintiff's petition for writ of certiorari denied by the
Supreme Court.

LINCOLN COTTON MILL COMPANY, A CORPORATION__

507

Taxes; unjust enrichment tax; protest and refund demand
noted on tax return; statute of limitation.

LOBINGIER, CHARLES S...

448

Civilian employe of Government transferred to new official station not entitled to expenses of packing, crating, and drayage of household goods unless and until transported. MCGILL, FRIEDA VOCKE, INDIVIDUALLY AND AS EX

ECUTRIX..

Flood control; taking of private property for public use. MCGREGOR, ET AL. (Nos. 43693, 43695, 43664, 43665,

43666)

Plaintiffs' petitions for writ of certiorari denied by
Supreme Court.

566

571

MCMULLEN, JOSEPH IRVING__.

Page

323

Conviction of Army officer operates as immediate and per-
manent removal from office, under section 203, Title 18,
U. S. Code.

MARCONI WIRELESS TELEGRAPH COMPANY OF AMER-
ICA (No. 33642)

Judgment upon remand of the Supreme Court.
MARYLAND CASUALTY COMPANY, A CORPORATION__

Government contract; right of surety under payment bond to
collect balance due on contract as against set-off for taxes.

MOGAN, CHRISTOPHER J____

566

513

393

Pay and allowances; bachelor officer in Medical Corps,
U. S. A., with dependent mother.

MOULTON, DUDLEY, ET AL.

566

Flood control; taking of private property for public use. MT. HEBRON CORPORATION, A CORPORATION_

164

Capital stock tax levied on privilege of doing business as a
corporation.

MYERS, HOWARD C., ET AL. (Nos. 43671, 43672,

43673, 43674, 43675).

573

Reversed in part and affirmed in part by the Supreme
Court.

NATIONAL INDUSTRIAL RECOVERY ACT...

523

Cases decided under the Act of June 25, 1938, to recover increased costs in connection with Government contracts. NEW YORK TRUST COMPANY (THE) AND PERCY H. JENNINGS, EXECUTORS, etc. (No. 45691)---

Estate tax; irrevocable trust, income retained by settlor
during lifetime, created prior to March 3, 1931; Joint
Resolution of March 3, 1931, not retroactive; corpus of
trust not includible in gross estate where income is
retained by settlor.

NORTHWESTERN BANDS, THE (No. M-107)_ - -

Indian claims; treaty of July 30, 1863; judgment under
Rule 39 (a).

NORTHWESTERN RAILROAD COMPANY, A WEST VIR-
GINIA CORPORATION..

Eminent domain; river improvements in aid of naviga-
tion; high watermark, definition of; only damages as
result of "taking" recoverable; law of West Virginia as
to riparian rights; structure erected in bed of stream at
owner's peril; Chicago, Milwaukee, St. Paul & Pacific
Railroad Company, 312 U. S. 592.

PENNSYLVANIA AIR LINES, INC...

Air mail contracts; agreement by operators; annulment
under section 3950, Revised Statutes.

311

455

396

565

POLLEN, ARTHUR HUNGERFORD (MAUD POLLEN, EX-
ECUTRIX), ET AL-----

Patents for certain mechanism designed for use in con-
nection with the fire control of guns of large caliber.

POLLEN, MAUD, EXECUTRIX, ET AL

Page

73

73

Patents for certain mechanism designed for use in con-
nection with the fire control of guns of large caliber.

POPE, ALLEN (No. 45704). __

375

Special Jurisdictional Act directing judgment of Court of
Claims held invalid.

POWELL, CLIFFORD PORTER..

298

Pay and allowances; bachelor officer in U. S. Navy with
dependent mother.

PRATT, FABIAN L..

433

Pay and allowances; officer in Medical Corps, U. S. Army,
rated as qualified airplane pilot entitled to pay of flying
officer.

R. C. HUFFMAN CONSTRUCTION COMPANY

Government contract; notice to investigate conditions;
misrepresentation; decision of contracting officer, after
required investigation, final in absence of proof that
finding was arbitrary or grossly erroneous; liquidated
damages; increased labor costs.

RODIEK, FREDRICK, ANCILLARY EXECUTOR OF THE
WILL OF JOHN F. HACKFELD, DECEASED-----
Enemy-owned property sold by Alien Property Custodian
under "Trading with the Enemy Act."

SCHIFFMAN, ELSIE S., AND LAWRENCE B. GOLDSMITH,
EXECUTORS, etc...

80

267

248

Estate tax; claim against estate at time of decedent's
death settled by beneficiary not deductible for estate tax
purposes; an estate is a separate tax entity under the
estate tax statute; net estate for tax purposes.

SCHIFFMAN, ROBERT L., ESTATE OF..

248

SEA GULL LUBRICANTS, INC., ETC----

576

Plaintiff's petition for writ of certiorari denied by the
Supreme Court.

455

548

SHOSHONE INDIANS (No. M-107).

SJÖSTRÖM COMPANY, INC., JOHN E., A CORPORATION_ Increased costs under National Industrial Recovery Administration Act; evidence not sufficient to show increased costs of lumber were result of enactment; increases made to maintain wage differentials among employees; increased labor costs which were direct result of enactment.

SOUTHEASTERN FAIR ASSOCIATION_

Social Security taxes; corporation conducting educational fair, without profit to individuals, exempt; same language in different statutes.

SOUTHERN RAILWAY COMPANY (No. 45227)___.

Freight charges for transportation of Government property; equalization agreement; land-grant routes; jurisdiction.

SUSQUEHANNA & NEW YORK RAILROAD Co...

Government contract; fair value of certain railroad material requisitioned by defendant.

THOMAS EARLE & SONS, INC., A CORPORATION
(No. 45015) -

Government contract; rejection of claim by Comptroller
General; failure of contracting officer to make decision.

Page

216

175

565

494

TIOGA CONTRACTING COMPANY.

UNITED STATES FIREPROOfing Co---

Government contract; delay.

UNITED STATES LINES OPERATIONS, INC..........

Plaintiff's petition for writ of certiorari denied by the
Supreme Court.

UTE INDIANS, THE CONFEDERATED BANDS OF (No.
45585)

Indian claims; retention of interest by Ute Indians in lands ceded to United States by 1880 agreement; sovereign as party to agreement; interpretation of agreement as shown by actions of Government; provision of 1938 Act constitutes a "taking," for which plaintiffs are entitled to compensation.

WASHINGTON, CORA...

475

564

576

413

491

Government contract; liability of Government charity
hospital to a pay patient for the kidnapping of her
child.

WEENINK AND SONS COMPANY, THE (JOHN).

543

Increased labor costs under National Industrial Re-
covery Act; recovery under the Act of June 25, 1938,
only for direct results of enactment.

WILLIAMS, LAWRENCE M., AS LIQUIDATOR (Nos.

45050 and 45654).

572

Plaintiff's petition for writ of certiorari denied by the
Supreme Court.

WINNEBAGO TRIBE OF INDIANS..

1

Indian claims; liability of United States for taking Indian

property.

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