Lichtenberger-Ferguson Co. v. Welch, 54 Fed. (2d) 570. Licker v. Gluskin, 265 Mass. 403. 142, 148 987 32, 193 287 620 Lincoln National Bank, 23 B. T. A. 1304. Lindley v. Commissioner, 26 B. T. A. 741; 63 Fed. (2d) 807. List v. Rodney, 83 Pa. 483.. 170 1263 553 Little, Andrew, 21 B. T. A. 911 Little v. Bowen, 134 U. S. 547 - Little Cahaba Coal Co. v. United States, 15 Fed. (2d) 863. Little Four Oil & Gas Co. v. Lewellyn, 35 Fed. (2d) 149. 982 327 778 98 Lobsitz Hardware Co., 5 B. T. A. 295.......... Lodi Chemical Co. v. Charles H. Pleasants Co., 54 N. Y. S. 668. Logan Gregg Hardware Co. v. Heiner, 26 Fed. (2d) 131 Louisiana Jockey Club, Inc., 13 B. T. A. 752. Louisville & Nashville R. R. Co. v. Motley, 219 U. S. 467 Lucas v. St. Louis National Base Ball Club, 42 Fed. (2d) 984; 282 U. S. McCormick v. Burnet, 13 B. T. A. 423; 283 U. S. 784. Marble & Shattuck Chair Co., 13 B. T. A. 657; 39 Fed. (2d) 393.. Mallet v. Hall, 150 Atl. 533. Manatee Crate Co., 22 B. T. A. 996. Manning, Charles N., 7 B. T. A. 286. Marble v. Jackson, 139 N. E. 442 Margay Oil Corp., 26 B. T. A. 199. Maryland Casualty Co. v. United States, 251 U. S. 342. 134, 245, 246, Massachusetts Mutual Life Insurance Co. v. United States, 56 Fed. (2d) 897 Mendelson Brothers Paper Stock Co., 17 B. T. A. 53; 44 Fed. (2d) 372. 780 Merle-Smith, Kate Fowler, 11 B. T. A. 254; 42 Fed. (2d) 837; 282 U. S. 897... Merren, K. E., 18 B. T. A. 156; 51 Fed. (2d) 44. 545 1001 Metairie Cemetery Association, 4 B. T. A. 903.. 238, 241 Metcalf & Eddy v. Mitchell, 269 U. S. 514.. 185, 372 Metropolitan Securities Corporation, 19 B. T. A. 299. 889 Midland Valley R. R. Co., 19 B. T. A. 423. 681 Miles r. Safe Deposit & Trust Co. of Baltimore, 259 U. S. 247. 56, 917 Mills, In re, 139 App. Div. 54. 189 Missouri Pacific R. R. Co., 22 B. T. A. 267.674, 688, 713, 716–720, 722, 723, 725 Monarch Electric & Wire Co., 12 B. T. A. 158; 38 Fed. (2d) 417.. 120 Monarch Portland Cement Co. v. Washburn, 89 Kans. 874_. ! 527 Montgomery, Lawrence J., 17 B. T. A. 1308. 959 Morganite Brush Co., 24 B. T. A. 776 Moore . Littel, 41 N. Y. 66... 0. Morgan v. Forbes, 236 Mass. 480. Morgenthau-Seixas Co., 25 B. T. A. 1235. Morrill. Morrill, 138 Mich. 112. Morsman v. Burnet, 14 B. T. A. 108; 283 U. S. 784. Mount Plymouth Corporation, 25 B. T. A. 1201– Muller, Carl, 4 B. T. A. 169. Muller, Henry D., 16 B. T. A. 1015.. Multibestos Co., 6 B. T. A. 1060. Murphy v. Caselman, 139 N. W.802. Murphy Oil Co. v. Burnet, 287 U. S. 299. 819, 905 526 1060 641 529 911 239 1064 411 160 1021 952, 1266, 1269 129 805 27 Myresdale Fuel Co. v. United States, 44 Fed. (2d) 497 Nagle v. Loi Hoa, 275 U. S. 475.. National Lead Co. v. United States, 252 U. S. 140.. National Refining Co. of Illinois, 1 B. T. A. 236. National Tank & Export Co., 3 B. T. A. 1217. National Tea Co., 17 B. T. A. 1222_ National Transit Co. v. Davis, 6 Fed. 729. National Yarn Mills, 10 B. T A. 1102.. 8 453, 454 384 1048 919 831 7 505 23 670 Page. Neuman Co., 16 B. T. A. 533_ New Colonial Ice Co., 24 B. T. A. 886-- New Orleans, Texas & Mexico Ry. Co., 6 B. T. A. 436. 502 113 686, 674 Nichols v. United States, 64 Ct. Cls. 246- New York, Chicago & St. Louis R. R. Co., 23 B. T. A. 177. Nielsen Co., 26 B. T. A. 223_ 688 714, 719 588 780 844 598, 793 956 411 Niles Bement Pond Co., 67 Ct. Cls. 693; 281 U. S. 357. North-Western Trust & Savings Bank, 20 B. T. A. 365_ Northwestern Jobbers Credit Bureau, 14 B. T. A. 362; 37 Fed. (2d) 880. 984,985 Nowland Realty Co., 18 B. T. A. 405.. 969 310, 311 Nowland Realty Co. v. Commissioner, 47 Fed. (2d) 1018. 225, 309 Obenchain-Boyer Co., 18 B. T. A. 293. Ocean Accident & Guarantee Corp., Ltd., 6 B. T. A. 1045. 193 831 Ogden, Hugh W., 24 B. T. A. 1239. Ogilvie v. Commissioner, 36 Fed. (2d) 473. Oilbelt Motor Co., 16 B. T. A. 831... Old Colony R. R. Co. v. Commissioner, 284 U. S. 552. 185 335 8 674, 690 Old Colony Trust Co. v. Commissioner, 7 B. T. A. 648; 279 U. S. 716- Oswego & Syracuse R. R. Co., 9 B. T. A. 904; 29 Fed. (2d) 487; 279 U. S. Otis Steel Co., 6 B. T. A. 358. Overbrook National Bank of Philadelphia, 23 B. T. A. 1390. 673, 683 504 11 781 102 67 83 1008, 100 120 9 8 10 Pardee, Frank, 23 B. T. A. 846- Park v. Gilligan, 293 Fed. 129. Parker, Henry S., 11 B. T. A. 1336. Parker Wire Goods Co., 8 B. T. A. 448.. Paso Robles Mercantile Co., 12 B. T. A. 750; 35 Fed. (2d) 1012. Peabody v. Interborough Rapid Transit Co., 209 N. Y. S. 376; 209 N. Y. S. Pearson v. Hanson, 230 Ill. 610_. 272, 446, 447 Peerless Woolen Mills, 13 B. T. A. 1119. People v. Williams, 198 N. Y. 54... People of the State of New York v. Maclay, 287 U. S. 590 344 Petree v. United States, 34 Fed. (2d) 563; 41 Fed. (2d) 517; 282 U. S. 877. 130 844 Phelps v. Simons, 159 Mass. 415_ 987 Phoenix National Bank, 14 B. T. A. 115_ Pictorial Review Co., 5 B. T. A. 416- Pictorial Review Co., 26 B. T. A. 472. Pierce, Edward A., 18 B. T. A. 447. Pierce, Richard de Z., 22 B. T. A. 1070. Pierce United States, 255 U. S. 398. 906 Pinellas Ice & Cold Storage Co., 21 B. T. A. 425- 115, 117, 118 446, 987 Poinsett Mills, 1 B. T. A. 6. 928 Popular Priced Tailoring Co. v. Commissioner, 33 Fed. (2d) 464. Portland Cremation Association v. Commissioner, 31 Fed. (2d) 843. Putnam National Bank v. Commissioner, 50 Fed. (2d) 158. 292, 293 129 185, 186 246, 247 Radiant Glass Co., 16 B. T. A. 610; 54 Fed. (2d) 718. Rail Joint Co., 22 B. T. A. 1277- Ranney, W. R., 16 B. T. A. 1399; 46 Fed. (2d) 283. Red Wing Linseed Co., 5 B. T. A. 390- Redington, Thomas H., 25 B. T. A. 707. Regal Shoe Co., 1 B. T. A. 896-. Reid Ice Cream Corporation, 24 B. T. A. 823- Reid Ice Cream Corporation v. Commissioner, 59 Fed. (2d) 189 Reinecke Northern Trust Co., 278 U. S. 339. Reinecke v. Smith, 61 Fed. (2d) 324... Reinecke v. Spalding, 280 U. S. 227- Reliance Investment Co., 22 B. T. A. 1287_. 192, 193 Rice v. Commissioner, 47 Fed. (2d) 99. Richland County Building & Loan Association, 15 B. T. A. 537. Riggs National Bank, 17 B. T. A. 615; 57 Fed. (2d) 980 Riley Stoker Corporation, 26 B. T. A. 749 Rodeo-Vallejo Ferry Co., 24 B. T. A. 936– Remington Rand, Inc. v. Commissioner, 33 Fed. (2d) 77_ Rensselaer & S. Ry. Co. v. Irwin, 249 Fed. 726; 246 U. S. 671. Rhode Island Hospital Trust Co. v. Doughton, 270 U. S. 61 Rialto Mining Corporation, 25 B. T. A. 980 Ricards v. Safe Deposit & Trust Co. of Baltimore, 97 Md. 608. Page. 190, 192 182 275, 613, 1047 428 1000 527 100 552 247 951 254 762 591 193, 194, 436 264 8 811 118, 129 280 Roessler & Hasslacher Chemical Co., 25 B. T. A. 915 311, 312, 313, 360, 413, 419 Sacred Heart Cooperative Mercantile Co., 2 B. T. A. 24 Sarther Grocery Co. v. Commissioner, 64 Fed. (2d) 1020. Seymour, Harold F., 27 B. T. A. 403.. Seymour Manufacturing Co. v. Burnet, 56 Fed. (2d) 494. Shaw, Caroline J., 21 B. T. A. 400. Sheaffer Pen Co., 9 B. T. A. 842; 41 Fed. (2d) 403. Sheaffer Pen Co., 21 B. T. A. 661. 51 11 51 383, 384, 8 502, 5 10 |