Sheffield Dentifrice Co., 13 B. T. A. 877 1060 Shwab v. Doyle, 258 U. S. 529 Shipowners & Merchants Tugboat Co., 4 B. T. A. 403. Shorb, Lillian G., 22 B. T. A. 644. Signal Gasoline Corporation, 25 B. T. A. 532 Silver King Coalition Mines Co. v. Silver King, 204 Fed. 166. Simmons Co., 8 B. T. A. 631; 33 Fed. (2d) 75; 280 U. S. 588. Siracusa Sons, Inc., 23 B. T. A. 53. Skinner v. Eaton, 34 Fed. (2d) 576_ Skinner . Eaton, 45 Fed. (2d) 568; 283 U. S. 837_ Slaughter House, 16 Wall. 36.. Slee v. Commissioner, 15 B. T. A. 710; 42 Fed. (2d) 184_ Smith, Alexander W., Jr., 20 B. T. A. 27... Smith, Elizabeth D., 25 B. T. A. 291 502, 503 835 793 613, 887, 934 23 620 309, 641 92 188 454 467 811 139 Smith, Emma Louise, 23 B. T. A. 631; 59 Fed. (2d) 56. 173, 174, 175, 176 916, 917 Smith, Matter of (1923), 205 App. Div. 499. 905 Smith v. Chester, 272 III. 428.. 1. Smith . Commissioner, 59 Fed. (2d) 56. ". Smith . Douglas County, Neb., 254 Fed. 244 Snyder. Commissioner, 20 B. T. A. 778; 54 Fed. (2d) 57. Snyder, Inc., 26 B. T. A. 692. 446, 447 173, 600 288 188 154 Solof, J. W., 1 B. T. A. 776 420, 1067 Sommers, Sylvester A., 18 B. T. A. 768.. 988 South Carolina v. United States, 199 U. S. 437.. 578 South Carolina Produce Association, 19 B. T. A. 1028; 50 Fed. (2d) 742 Southport Mills, Ltd. v. Commissioner, 6 B. T. A. 1073; 26 Fed. (2d) 17. 65 Spindle. Shreve, 111 U. S. 542. 446, 447 Spitzer, Sigmund, 23 B. T. A. 776.. 161, 543 Spring Canyon Coal Co. v. Commissioner, 43 Fed. (2d) 78. 243 Spring Valley Water Co., 5 B. T. A. 660 673, 683 Springdale Cemetery Association, 3 B. T. A. 223 239, 243 Standard Computing Scale Co. v. United States, 52 Fed. (2d) 1018. Standard Life Insurance Co. of America, 13 B. T. A. 13; 47 Fed. (2d) 218. Stanfield, Theodore, 8 B. T. A. 787. 1068 428 113 769, 770 27 591 Starr, Howard W., 1 B. T. A. 681.- State v. Bridges, 19 Wash. 431.. State v. Collins, 14 Atl. 144 State ex rel Johnson v. Superior Court, 131 Wash. 264. Stein, Leo, 4 B. T. A. 1016. Steinle, Joseph A., 19 B. T. A. 325.... Steinwender's Estate, In re, 176 App. Div. 517.. Stephens County v. Mid-Kansas Oil & Gas Co., 113 Texas 160. Stern, Emil, 5 B. T. A. 89- Stetson & Ellison, 11 B. T. A. 397; 43 Fed. (2d) 553. Stewart e. Stewart, 269 Pac. 439_. Stockyards Bank of Cincinnati, 25 B. T. A. 964. Stone, Irving Lee, 26 B. T. A. 1; 61 Fed. (2d) 1022.. 27 B.T.A. 227, 228, 229, 230, 231, 233 420 600 753 311, 543 432 286 591 453 213 648 7 613, 935 819 37 23 173 666 7,27 800, 801 Taylor Oil & Gas Co., 15 B. T. A. 609. 527 Temoyan, Annie, 16 B. T. A. 923 Temte-Johnson Co., 10 B. T. A. 287.. Terminal Railroad Association of St. Louis, 17 B. T. A. 1135. 613 64 713, 724 Terry v. Tubman, 92 U. S. 156___ 274 Texas Co. v. Daugherty, 107 Texas, 226 37 Texas Co. v. Davis, 113 Texas, 321... 38 Texas & Pacific Ry. Co., 9 B. T. A. 365; 52 Fed. (2d) 1040. 681 Texas & Pacific Ry. Co. v. United States, 286 U. S. 285. 675, 682 Teynor v. Heible, 133 Pac. 1. 1001 Thaw v. Ritchie, 136 U. S. 519_ 906 Theological Seminary v. Illinois, 188 U. S. 662 Thiesen v. Robinson, 117 Texas 289. Third National Bank & Trust Co. of Springfield v. White, 45 Fed. (2d) Title Insurance & Trust Co. v. Goodcell, 60 Fed. (2d) 803.. 1005, 1008 Todd, Inc., 1 B. T. A. 762.. 1067 Tolerton & Warfield Co., 23 B. T. A. 892. 152, 153, 263 Toof u. Martin, 80 U. S. 40 274 Tootle, Milton, Jr., 20 B. T. A. 892. 167 Towne v. Eisner, 245 U. S. 418 865, 916 Townsend, O. N., 13 B. T. A. 386. 85.92 Twin City Tile & Marble Co., 6 B. T. A. 1238; 32 Fed. (2d) 229_. Uinta Tunnel Mining & Transportation Co. v. Ajax Gold Mining Co., 141 Fed. 563_. Ulric, Lenore, 27 B. T. A. 666. Uncasville Manufacturing Co., 19 B. T. A. 920. Uncasville Manufacturing Co. v. Commissioner, 55 Fed. (2d) 893. Union Pacific R. R. Co., 26 B. T. A. 1126_ Union Pacific Ry. Co. v. Durant, 95 U. S. 576_ Union Trust Co. v. United States, 54 Fed. (2d) 152. 133, 780 656, 657 286, 411, 745, 908 1032 571 928 360, 563, 713 563 223 Union Trust Co. of Cleveland, 5 B. T. A. 1272... United Cigarette Machinery Co. v. Brown, 119 Va. 813- United Publishers' Corporation v. Anderson, 42 Fed. (2d) 781. 411111 11111 673, 681 23 978 325 650 641 193 670 United States v. Armstrong, 26 Fed. (2d) 227. 408, 886, 969, 970 277, 887, 935 United States v. Borcherling, 185 U. S. 223.. 227, 229 United States v. Boston & Maine R. R. Co., 279 U. S. 732. 411 754 760, 762, 949 Page. 841 United States v. Coulby, 251 Fed. 982 United States v. Dakota-Montana Oil Co., 288 U. S. 459. 1266, 1268, 1303, 1304 United States v. Emery-Bird Thayer Realty Co., 237 U. S. 28. 917, 921, 922, 923 98 776 275 453, 454 454 841 United States v. Kauffman, 267 U. S. 408_ United States v. Kirby Lumber Co., 284 U. S. 1... United States v. Ludey, 274 U. S. 295.. 355, 357, 657, 568, 659 546 286 276, 277 800, 801, 802, 808 917, 921, 922, 923 921, 922, 923 1027 United States v. Oregon-Washington R. R. & Nav. Co., 251 Fed. 211 United States v. Western Union Telegraph Co., 19 Fed. (2d) 157. 613, 1047 272, 613 United States v. Whitehall, 271 U. S. 9... United States v. Wong Kim Ark, 169 U. S. 649 _ United States & Canada Land Co. v. Sullivan, 113 Minn. 27. United States ex rel. James McCandless v. Board, 26 Fed. (2d) 1003 Catermeyer v. Anderson, 276 U. S. 440. Utah Orpheum Co., 3. B. T. A. 1041 Valentine's Estate, In re, 204 N. Y. S. 284. Valentine-Clark Co. v. Commissioner, 52 Fed. (2d) 346. Van Brocklin v. State of Tennessee, 117 U. S. 151.. Van Iderstine, Robert, 24 B. T. A. 291. Vaughn, B. Estes, 17 B. T. A. 620.. Velton v. Carmack, 23 Oreg. 287... Vieux v. Vieux, 251 Pac. 640- Vogelstein, Ludwig, 16 B. T. A. 947 588 1022 453 649 1145 805 636 193 793, 797, 1007 412 376 27 227, 229 841, 951 1048 635 1001 613 988 38 37 447, 448 530 866 359 1062 831 835 218, 219 369 805 888, 934 951 255 889 984 64 Page. Weed & Brother v. United States, 69 Ct. Cls. 246; 282 U. S. 846 65 Weichman, Victor, 20 B. T. A. 616.. 1007 Weis, A. W. D., 13 B. T. A. 1284. 826 Weiss, Barnett, 3 B. T. A. 228. 752 Weiss v. Stearn, 265 U. S. 242. 411 Weiss v. Wiener, 279 U. S. 333. 299, 813 Werner, Henry P., 15 B. T. A. 482.. 463, 464, 465 West Texas Refining & Development Co., 25 B. T. A. 1254. 888, 934 West Virginia R. R. Co. v. Jewett Bigelow & Brooks Coal Co., 26 Fed. (2d) 503_ 8 Wheeler-Fisher Co. v. Commissioner, 54 Fed. (2d) 294 Williamsport Wire Rope Co. v. United States, 277 U. S. 551. Willis v. Commissioner, 58 Fed. (2d) 121. Wilmington Steamboat Co. v. Sturgess, 52 Fed. (2d) 210; 55 Fed. (2d) 831. Wolf Manufacturing Industries, Bankrupt, etc. v. United States, 56 Fed. Young, Mary C., 20 B. T. A. 692; 59 Fed. (2d) 691. Younker Brothers, Inc., 8 B. T. A. 333. Zenith Milling Co. v. Lucas, 8 B. T. A. 1279; 41 Fed. (2d) 905 Zolton v. Morvay, 19 B. T. A. 928. Zonne v. Minneapolis Syndicate, 220 U. S. 187. 688 935, 936 256 466 383 598, 831 93 1007 545 173 7 745 1139 129 23 395 748 98 193 590 65, 69, 842, 843 866 561 606 580 834, 894 257, 580 252 955 453, 455 290 274 446 1021 474, 475 31, 264, 1061 952 917 229 928 404 159, 293, 298 64 64 843 98 TABLE OF STATUTES CITED. (A) STATUTES OF THE UNITED STATES. Page. 950, 951 232 948 1126 800 388, 397 918, 1278 1278 832 970 970 1278 939 771, 776 832 832 832 480 604 1124 451, 452 948 725, 780 230 231 (4) 234 (a) (1) - 234 (a) (9). 239. 240 240 (a) 27 305, 368, 849, 1061 674 240 (b). 320 (a) (3) 326. 383 27 1278 488, 502, 776 776 776 771, 776 488, 489, 501-503 849 673, 682, 717, 724 866 866 918 1127-1131, 1287, 1288 1287 1131 |