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briefs have been filled as provided in §§ 503.28 and 503.29.

(4) Motions for rehearing and amendments of findings when the briefs have been filed as provided in § 503.39.

(d) Non-appearance of parties. If at the time set for hearing there be no appearance for the moving party, the Commission may treat the motion as submitted or waived, or, for good cause shown, continue or strike it from the motion calendar. If there be no appearance for the opposing side, it may be treated as conceded.

§ 503.31 Evidence in other cases-(a) Documents. Any information or papers duly certified from any department or agency of the Government and filled in any case may, by leave of the Commission, a Commissioner or an Examiner in a case being heard by him, on motion made therefor, be used and applied in any other pending cause to which the same may be applicable or pertinent.

(b) Depositions. The deposition of a witness, subjected to cross-examination, on file in a case may be used by leave of the Commission in another case, notice of the purpose to use it being given the adverse party; or if the Commission desires the benefit of evidence appearing in another case it may, by appropriate order and upon reasonable notice to the parties and an opportunity to them to be heard, consider the same.

503.32 Stipulations. All stipulations shall be signed on behalf of the petitioner by the attorney of record, and on behalf of the United States by the Attorney General or Assistant Attorney General, unless made at a hearing or other proceeding before the Commission, a Commissioner or an Examiner by the attorney representing the United States and recorded by the reporter.

§ 503.33 Motions for rehearing and for amendment of findings. (a) Whenever either party desires to question the correctness or the sufficiency of the Commission's conclusions on its findings of fact or to amend the same, the complaining party shall file a motion which shall be known as a motion for a rehearing. All grounds relied upon for any or all of said objections shall be inIcluded in one motion. After the Commission has announced its decision upon such motion no other motion for a rehearing shall be filed by the same party

unless by leave of the Commission. Motions for a rehearing shall be filed within 30 days from the time the final determination of the Commission is filed with the clerk.

(b) A motion for rehearing shall be founded upon one or more of the following grounds: First, error of fact; second, error of law; and, third, newly discovered evidence.

(1) A motion founded upon an error of fact shall specify with minuteness the fact or facts which are regarded as erroneously found or erroneously omitted to be found by the Commission, with full references to the evidence which is relied upon to support the motion.

(2) A motion founded upon error of law shall specify with like minuteness the points upon which the Commission is supposed to have erred, with references to the authorities relied upon to support the motion.

(3) A motion by either plaintiff or defendant upon the ground of newly discovered evidence shall not be entertained unless it appears therein that the newly discovered evidence came to the knowledge of such party, its attorneys of record, or counsel, after the hearing and before the motion was made; that it was not for want of due diligence that it did not sooner come to its knowledge; that it is so material that it would probably produce a different determination if the rehearing were granted; and that it is not cumulative.

Such motion shall be accompanied by the affidavit of the party or the attorney of record, setting forth:

(1) The facts in detail which the party expects to be able to prove, and whether the same are to be proved by witnesses or by documentary evidence.

(ii) The name, occupation, and residence of each and every witness whom it is proposed to call to prove said facts.

(iii) That the said facts were unknown to either the party or the attorney of record, and, if other counsel was employed at the hearing, were unknown to such counsel until after the close of the hearing.

(iv) The reason why the party, the attorney of record, or counsel, could not have discovered said evidence before the hearing by the exercise of due diligence.

(c) A motion for a rehearing shall also be accompanied by the brief of the mov

ing party, a copy of which shall be served upon the opposing party, who may file its brief in response thereto within 15 days, unless the time is extended by the Commission.

(d) All motions for rehearing or for amendment of findings, and briefs thereon, and briefs in reply to such motions, exceeding ten typewritten pages in length, shall be printed before presentation for filing in the Clerk's office, unless by order of the Commission first obtained the time for printing is extended.

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§ 503.34 Claims filed by attorney. Claims may be filed on behalf of a claimant by an attorney or firm of attorneys retained for that purpose under the provisions of section 15 of the act creating the Commission. Where claimant has retained more than one attorney or more than one firm of attorneys, only one of said attorneys shall be designated individually as the attorney of record. All pleadings, notices or other papers required by the rules in this part or by orders of the Commission to be served upon a claimant, shall be sent to such attorney of record at the address designated by him, and service upon him shall be deemed to be service upon the claimant.

§ 503.35 Attorneys to register. An attorney of record, on appearing in a case, shall register with the Clerk of the Commission his name and post office address or the designation as such and his post office address may be shown at the end of the petition.

§ 503.36 Attorney's death or incapacitation. If the attorney of record dies or is incapacitated, a suggestion of his death or incapacity shall be made and a motion to substitute any other attorney shall be made by plaintiff or an attorney authorized by it.

§ 503.37 Attorney's qualification. Any person of good moral character who has been admitted to practice in the Supreme Court of the United States or in any other Federal court, or in the highest court of any State or Territory, and is in good standing therein, may practice as an attorney before the Commission.

503.38 Disbarment and suspension. Where it is shown to the Commission that any member of the bar representing a party before the Commission has been disbarred or suspended from practice in

the Supreme Court of the United States or in any other Federal court, or in any court of record of any State or Territory, he shall be forthwith suspended from practice before this Commission; and unless, upon notice mailed to him at the address shown in the Clerk's records and to the clerk of any of the courts mentioned in which he shall have been disbarred, or suspended, he shows good cause to the contrary within 30 days, he shall be barred from appearing before the Commission as attorney for any claimant.

§ 503.39 Clerk, docket and journal. (a) The administrative officer of the Commission, unless one is otherwise designated, shall be the clerk who shall receive and file all pleadings, reports, orders, briefs, documents and other papers, and shall keep all records connected with all claims filed with the Commission. He shall also perform such other duties as the Commission may from time to time prescribe.

(b) The Clerk shall, after filing, promptly mail or deliver to the party not filing the same, the required number of copies of all pleadings, motions, briefs, notices, or other papers, not required to be served by a party, and shall note on the docket the date the same were so mailed or delivered.

(c) The Clerk shall be custodian of the seal of the Commission and shall affix the same to all papers, subpoenas, or instruments that he is now or may hereafter be required to sign or certify in his official capacity. He shall authenticate all papers where an authentication is required, under his hand and the seal of the Commission.

(d) It shall be the duty of the Clerk to keep an appearance docket in which there shall be separately entered the title of each claim, the names of the attorneys filing the same and the designated attorney of record; and there shall be entered thereon, on the date received, each pleading, motion, demurrer, brief, and other paper filed in a cause. Following each entry showing the filing of a paper required to be recorded in the Journal of the Commission, there shall be shown the volume number of the Journal, and the page thereof in which the paper is recorded.

(e) The Clerk shall keep a Journal in which shall be recorded in each cause

all orders made by the Commission or a Commissioner, the final determination of each claim, including the way each Commissioner voted thereon, and the instrument or instruments by which employees of the Commission are designated by the Chief Commissioner for the purpose of administering oaths and examining wit

nesses.

The Journal shall be approved by the Commission, or any two members thereof.

§ 503.40 Seal. The Commission shall have an official seal, around the border of which shall be the name: "Indian Claims Commission", and in the center shall be the words: "Official Seal".

TITLE 26-INTERNAL REVENUE

CROSS REFERENCES: Bureau of Customs regulations, Department of the Treasury: See Title 19, Chapter I.

Food and Drug Administration, Federal Security Agency: See Title 21, Chapter I. Immigration and Naturalization Service, Department of Justice: See Title 8, Chapter I.

Chapter I-Bureau of Internal Revenue, Department of the Treasury.....
Chapter III-The Tax Court of the United States..........

CHAPTER I-BUREAU OF INTERNAL REVENUE

DEPARTMENT OF THE TREASURY

Part

7

701

N. B.: Dates appearing in the citations of source of documents codified in this chapter, such as dates of issuance, approval, or effectiveness, are obtained from the original document. For general statutory provisions governing effective dates, validity, and constructive notice see section 7 of the Federal Register Act (49 Stat. 502; 44 U.S.C. 307) and sections 3 and 4 of the Administrative Procedure Act (60 Stat. 238; 5 U.S.C. 1002, 1003).

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Subchapter A-Income and Excess-Profits Taxes

Taxation pursuant to treaties. [Amended]

Income tax; taxable years beginning after December 31, 1941. [Amended] Excess-profits tax; taxable years beginning after December 31, 1941. [Amended]

Subchapter B—Estate and Gift Taxes

Regulations relating to estate tax. [Amended]
Taxation pursuant to treaties. [Amended]

Gift tax under Chapter 4 of Internal Revenue Code, as amended. [Note]

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130 Taxes on safe deposit boxes and on certain transportation and communications services.

142

[Amended]

Tax-free withdrawals of cigars from customs bonded warehouses, class 6. [Amended]

143 Tax with respect to the transportation of property. [Amended]

171

Miscellaneous regulations related to liquor.

[Amended]

176 Drawback on distilled spirits and wine. [Amended]

178

180

181

182

183

Production, fortification, tax payment, etc., of wine. [Amended]

Liquors and articles from Puerto Rico and the Virgin Islands. [Amended]
Stills and distilling apparatus. [Amended]

Industrial alcohol. [Amended]

Production of distilled spirits. [Note]

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192 Fermented malt liquors. [Amended]

194 Wholesale and retail dealers in liquors. [Amended]

197 Drawback of tax on distilled spirits used in the manufacture of nonbeverage products. [Amended]

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