Athol Manufacturing Co., 22 B. T. A. 105; 54 Fed. (2d) 230. Atkins v. Commissioner, 63 Fed. (2d) 88. Atlantic Coast Line Ry. Co., 9 B. T. A. 1193 Atlantic Coast Realty Co., 11 B. T. A. 416 Aull, William B., Jr., 26 B. T. A. 862.. Austin Co. v. Commissioner, 35 Fed. (2d) 910 Automatic Fire Alarm Co. of New York, 13 B. T. A. 1195. Ayer, James C., 26 B. T. A. 9.. Avery v. Commissioner, 22 Fed. (2d) 6. Ayer v. Blair, 26 Fed. (2d) 547. Ayers & Co., 1 B. T. A. 1135. Babbage, Richard G., 27 B. T. A. 57. Bacon-McMillan Veneer Co., 20 B. T. A. 556. Badenhausen, J. P., 7 B. T. A. 910. Bank of Commerce v. Tennessee, 161 U. S. 134. Bank of the United States v. Donnally, 8 Pet. 361. Page 113, 161 630 942 681 71 401 606 154, 263 395 955 92 505 543 356, 357 410 274 274 326 230 325 648 24 Bankers Pocahontas Coal Co. v. Commissioner, 287 U. S. 308 Barnes, William C., 17 B. T. A. 1002. Barrett v. Franke, 208 Pac. 435.. Battjes Fuel & Building Material Co. v. Milanowski, 236 Mich. 622. Benson v. Saffert-Gugisberg Cement Const. Co., 161 Minn. 269. Black Diamond Coal Co. v. Commissioner, 61 Fed. (2d) 573. 369 Blair v. Byers, 35 Fed. (2d) 326-- 257 Blair v. First Trust & Savings Bank of Miami, 39 Fed. (2d) 462. Blockton Cahaba Coal Co. v. United States, 24 Fed. (2d) 180. Bloxham v. Consumers' Electric Light & Street R. R. Co., 36 Fla. 519. Bonwit Teller & Co. v. Commissioner, 53 Fed. (2d) 381.. Booth Furniture & Carpet Co., 6 B. T. A. 886. Boston Safe Deposit & Trust Co., 26 B. T. A. 486. Botany Worsted Mills v. United States, 278 U. S. 282- Bowden, Paul Akers, 26 B. T. A. 1410. Bowen v. Lansing, 129 Mich. 117.. Bowers v. Interborough Rapid Transit Co., 201 N. Y. S. 198; 202 N. Y. S. Bowring v. Bowers, 24 Fed. (2d) 918.. Brackett, Minnie Ć., 19 B. T. A. 1154. Brander, John A., 3 B. T. A. 231... Braxton, Mary Miller, 22 B. T. A. 128. Brent v. Bank of Washington, 10 Pet. 596 Bretzfelder, Charles B., 21 B. T. A. 789 Brewer, J. R., 17 B. T. A. 704. Brewer, John Robert, 17 B. T. A. 713. Brewer v. Bowersox, 92 Md. 567.. Brewster v. Gage, 280 U. S. 327_ Brix Estate, In re, 186 Pac. 135. Broadway Strand Theatre Co., 12 B. T. A. 1052 Bromley, Joseph H., 26 B. T. A. 878. 272, 273 Burnet. John F. Campbell Co., 50 Fed. (2d) 487. Burnet v. Northern Trust Co., 9 B. T. A. 96; 283 U. S. 783- Burnet v. Sanford & Brooks Co., 282 U. S. 359. Burns, W. J., 12 B. T. A. 1209. Burroughs Adding Machine Co. v. Bogdon, 9 Fed. (2d) 54. Butterworth, Julia, 23 B. T. A. 838.. Byrd Printing Co., 15 B. T. A. 55. Cartier, Warren C., 11 B. T. A. 900; 37 Fed. (2d) 894 Central Bank Block Association, 19 B. T. A. 1183; 57 Fed. (2d) 5. Central Real Estate Co., 17 B. T. A. 776; 47 Fed. (2d) 1036_ Chattanooga Savings Bank v. Brewer, 9 Fed. (2d) 982. Chattanooga Savings Bank v. Brewer, 17 Fed. (2d) 79; 274 U. S. 751... 165, 168, 169, 635 165, Christopher, L. J., 13 B. T. A. 729. Citizens National Bank of Roswell v. Davisson, 229 U. S. 212. Citrus Soap Co., 14 B. T. A. 1155. City Bank Farmers Trust Co., 23 B. T. A. 663_ Colston, William Ainslee, 59 Fed. (2d) 867; 287 U. S. 640- 161, 538 Columbia State Savings Bank, 15 B. T. A. 219; 41 Fed. (2d) 923- 965, 969 Columbia Theatre Co., 3 B. T. A. 622. 159, 673, 683 Commissioner v. Bingham, 35 Fed. (2d) 503. 847 Commissioner v. Jones, 62 Fed. (2d) 496. Commissioner v. Fletcher Savings & Trust Co., 59 Fed. (2d) 508. Commissioner v. Godfrey, 50 Fed. (2d) 79. Commissioner v. Gong Bell Mfg. Co., 15 B. T. A. 152; 48 Fed. (2d) 205; Commissioner v. Stephens-Adamson Mfg. Co., 51 Fed. (2d) 681. Commissioner v. Swenson, 56 Fed. (2d) 545... Commissioner v. Western Union Life Insurance Co., 61 Fed. (2d) 207. Continental Tie & Lumber Co. v. United States, 286 U. S. 290 142, 148, 408 Cook . Flagg, 251 Fed. 5... 189 Corel . Chicago, R. I. & P. Ry. Co., 123 Fed. 452- 882 502 Corning Glass Works v. Lucas, 37 Fed. (2d) 798- Corona Coal & Coke Co., 11 B. T. A. 240.. 280, 620 951 Cortland Specialty Co., 22 B. T. A. 808.... 115, 117, 118 840 401 326, 904 985 311, 849 628, 630 Crystal Block Coal & Coke Co., 15 B. T. A. 600. 905 Cunningham v. Ganley, 166 N.E. 712. 355, 360 988 TA Page Cunningham Sheep & Land Co., 7 B. T. A. 652.... BT. 604 Curtis, Mary W. B., 26 B. T. A. 1103. 942 Curtiss, Glen H., 21 B. T. A. 629; 57 Fed. (2d) 847. 394, 795 BT Dalton v. Bowers, 56 Fed. (2d) 16. Dalton v. Bowers, 287 U. S. 404. Danforth, N. Loring, 18 B. T. A. 1221 Dahlinger, Charles W., 20 B. T. Á. 176; 51 Fed. (2d) 662; 284 U. S. 673. Daly, David R., Estate, 3 B. T. A. 1042. Darby-Lynde Co., 20 B. T. A. 522; 51 Fed. (2d) 32_ Darrow, Frank D., 8 B. T. A. 276 468 12 B Davidow Sons Co., 1 B. T. A. 1215. Davis, Bert L., 26 B. T. A. 218. Davis, C. R., 20 B. T. A. 931. 65 515 808 Davis, S. R., 9 B. T. A. 755.. DeCaumont v. Bogert, 36 Hun. (N. Y.) 382 De Laski & Thropp Circular Woven Wire Co. v. Iredell, 268 Fed. 377; 290 De Vaux, Norman, 14 B. T. A. 205. Deeds & Kettering v. Commissioner, 47 Fed. (2d) 695 Dempster Mill Mfg. Co. v. Burnet, 46 Fed. (2d) 604. Denman, C. S., 27 B. T. A. 256_ Deposit Trust & Savings Bank, 11 B. T. A. 706- Detroit Trust Co. v. Baker, 230 Mich. 551 Dexter Sulphite Pulp & Paper Co., 23 B. T. A. 227. District & Security Trust Co., 20 B. T. A. 136. Doe v. Considine, 6 Wall. 458. Doelger Brewing Co., 22 B. T. A. 1176 Doerschuck v. United States, 274 Fed. 739. Downing, Jeremiah Roberts, Estate, 12 B. T. A. 1180. Duquesne Steel Foundry Co., 15 B. T. A. 467; 41 Fed. (2d) 995. 750 Duquesne Steel Foundry Co. v. Burnet, 283 U. §. 799. . Eddington v. Northwestern Bell Telephone Co., 201 La. 67.. 285 865, 866, 868 Eibel Process Co. v. Minnesota & Ontario Paper Co., 261 U. S. 45. 501 764 Eisner v. Macomber, 252 U. S. 189 659, 865, 866, 867, 916, 917, 918, 920, 922, 923 |