94 C. Cls. amount due thereunder, the court rendered judgment for the plaintiff in the sum of $2,778.17. No. 42614. OCTOBER 6, 1941 National Rubber Machinery Company. Income tax; basis for depreciation in reorganization. Opinion 93 C. Cls. 340. In accordance with its opinion of April 7, 1941, and on a stipulation filed by the parties as to the amount due thereunder, the court entered judgment for the plaintiff in the sum of $5,352.19, and interest as allowed by law. The claim made in said stipulation that the plaintiff was entitled to deduct a loss in addition to that allowed by the Commissioner of Internal Revenue in a certain sum and that judgment be entered for the refund alleged to be due on account of this additional deduction was disallowed on the ground that plaintiff's petition was based alone on the failure of the Commissioner of Internal Revenue to allow an adequate amount for depreciation and no mention was made in said petition of the Commissioner's failure to allow a sufficient amount for losses incurred. No. 42792. OCTOBER 6, 1941 Oregon-Washington Railroad & Navigation Company. Upon a stipulation of the facts by the parties and an agreement as to the amount due plaintiff, it was decided, following the decisions in the cases of Pennsylvania Railroad Company v. United States, 83 C. Cls. 299, and San Diego and Arizona Railway Company et al. v. United States, 92. C. Cls. 352, that plaintiff was entitled to recover and judgment was rendered in the sum of $525.24. CASES DISMISSED BY THE COURT OF CLAIMS ON MOTION OF PARTIES, OR OF THE COURT FOR NONPROSECUTION 45174. Boston Safe Deposit and Trust 45433. Robert G. Elbert et al. Company, Executor. 94 C. Cls. ON NOVEMBER 3, 1941 On the authority of Haggar Company v. Helvering, Commissioner, 308 U. S. 389 On the authority of General Motors Corporation (43947) and United Motors Service, Inc. (43929), 92 C. Cls. 159; Certiorari denied 312 U. S. 708. 43843. Des Moines Electric Light Co. 43844. Des Moines Gas Co. 43845. Iowa Power & Light Company. 43849. Illinois Iowa Power Company, etc. 43887. The Kansas Power & Light Co., a Corp. 43888. The McPherson Oil & Gas Development Co., a Corp. 43889. Western Illinois Ice Co., a Corp. 43890. Missouri Power & Light Co., a Corp. 43891. Illinois Terminal Railroad Co. (Successor by liquidation to Illinois Terminal Co., & Corp.). 43892. D. E. Ackers, President, and D. E. Ackers et al., directors of The Peoples Ice and Fuel Co. 43893. Illinois Terminal Railroad Co. (Successor by consolidation to Illinois Traction, Inc.). 43894. D. E. Ackers, President, and D. E. Ackers et al., directors of The United Power and Light Corporation (of Kansas). 43898. General Motors Truck Co., a Corp. 43904. Yellow Truck & Coach Mfg. Co. 43905. Sterrett Operating Service, Inc. 43906. Yellow Manufacturing Acceptance Corporation. 43907. General Motors Truck Corp. 43926. General Motors Corp. (as transferee of Winton Engine Co.). 43927. Termstedt Manufacturing Co. 43928. General Motors Corp. (as transferee, etc., of Inland Mfg. Co.). 43930. Frigidaire Limited, a Corp. 43931. General Motors Corp. (as transferee, etc., of Frigidaire Corp.). 43932. General Motors Acceptance Corp. 43933. A. C. Spark Plug Co., a Corp. 43934. General Motors Corp. (as transferee, etc., of Pontiac Motor Company). 43935. General Motors Corp. (as transferee, etc., of National Plate Glass Company). 43936. General Motors Corp. (as transferee, etc., of Chevrolet Motor Co. of California). 43937. General Motors Corp. (as transferee, etc., of Overseas Motor Service Corporation). 43938. Fisher Lumber Corporation. 43939. General Motors Corp. (as transferee, etc., of Chevrolet Motor Company of Kansas City). 43940. General Motors Corp. (as transferee, etc., of Fisher Body Co. of Seattle). 43941. General Motors Corp. (as transferee, etc., of Delco Products Corp.). 43942. General Motors Corp. (as transferee, etc., of Chevrolet Motor Co. of St. Louis). 43943. General Motors Corp. (as transferee, etc., of Buick Motor Co.). 43944. General Motors Corporation. 43945. General Motors Corp. (as transferee, etc., of Modern Housing Corporation). 43946. General Motors Corp. (as transferee, etc., of Cadillac Motor Car Company). 43948. General Motors Corp. (as transferee, etc., of Chevrolet Motor Company of New Jersey). 94 C. Cls. ON NOVEMBER 3, 1941-Continued On the authority of General Motors Corporation (43947) and United Motors Service, Inc. (43929), 92 C. Cls. 159; Certiorari denied 312 U. S. 708-Continued 43949. General Motors Corp. (as transferee, etc., of Fisher Body, St. Louis Company). 43950. General Motors Corp. (as transferee, etc., of New Departure Manufacturing Company). 43951. General Motors Corp. (as transferee, etc., of Fisher Body Company of Cleveland). 43952. General Motors Corp. (as transferee, etc., of Harrison Radiator Company). 43953. General Motors Corp. (as transferee, etc., of Sunlight Electrical Company). 43954. General Motors Acceptance Corporation of Delaware. 43955. General Motors Corp. (as trans feree, etc., of Guide Lamp Corp.). 43956. General Motors Corp. (as transferee, etc., of General Motors Fleet Sales Corp.). 48957. General Motors Corp. (as transferee, etc., of Fisher Body Company of Atlanta). 43958. General Motors Corp. (as transferee, etc., of Argonaut Realty Corporation). 43959. General Motors Corp. (as trans feree, etc., of General Motors Export Company). 43960. General Motors Corp. (as transferee, etc., of General Motors Holding Corporation). 43961. General Motors Corp. (as transferee, etc., of Delco-Remy Corp.). 43962. General Motors Corp. (as transferee, etc., of General Motors Building Corporation). 43963. General Motors Corp. (as transferee, etc., of Chevrolet Motor Ohio Company). 43964. General Motors Corp. (as transferee, etc., of Argonaut Service Corporation). 43965. General Motors Acceptance Corporation of Indiana, Inc. 43966. General Motors Corp. (as transferee, etc., of Olds Motor Works). 44047. Chicago Motor Coach Co., a Corp. 44145. Seaboard Oil Company of Delaware, a corp. 44186. Texas Seaboard Oil Company, a Corp. 44187. Seaboard Oil Corporation of Delaware, etc., a Corp. 44388. Gatliff Coal Company, Inc. 44389. High Splint Coal Company, Inc. 44592. Leasing Company Number One. 44593. Deaver Dry-Goods Company. 44594. The Merchants National Bank of Mobile. 44595. American Paving Corporation. 44605. Parker Rust Proof Company, a Corporation. 44606. Parker Wolverine Company, 8 Corporation. 44607. Parker Rust Proof Company, a Corporation (Successor by merger to Metal Finishing Research Corporation). 44734. The Lucky Tiger-Combination Gold Mining Company. 44756. Nevada Lucky Tiger Mining Co. 44757. Pioneer Placer Dredging Co. 44776. Shell Union Oil Corporation. 44777. Shell Pipe Line Corporation. 44778. Shell Oil Company, Inc. 44793. Wilson Motor Company. 44794. Kansas City Shook and Manufacturing Co. 44810. Buckingham & Hecht. 44811. Lee Wilson & Company. 44816. De Manduit Paper Corp. 44817. Cuban Land & Leaf Tobacco Co. 44834. Ajax Pipe Line Corporation. 44840. Waterman Steamship Corporation. 44843. Mississippi Export Railroad Co. 44854. Republic Cotton Mills. 44858. The Torrington Company (Connecticut corporation) and The Torrington Company (Maine corporation). 44863. Harvey Coal Corporation. 44864. Jolly Cab Company of Chattanooga. 44865. Jolly Cab Company of Knoxville. 44871. The American Tobacco Company. 44872. Golden Belt Manufacturing Co. 44885. The Matthews Company. 44886. The American Tobacco Company of the Pacific Coast. 44888. Atlantic Pipe Line Company. 44889. New Center Building Corporation, a Corp. 44893. Bayou Sara Mill Company. 44894. C. W. Hempstead Lumber Com. pany, Inc., a Dissolved Corporation, N. M. McInnis, E. S. Sibley, and M. C. Groom, Trustees in Liquidation. 94 C. Cls. ON NOVEMBER 3, 1941-Continued On the authority of General Motors Corporation (43947) and United Motors Service, Inc. (43929), 92 C. Cls. 159; Certiorari denied $12 U. S. 708-Continued 44898. E. I. du Pont de Nemours & Com pany (as transferee in complete liquidation of du Pont Building Corporation). 44899. E. I. du Pont de Nemours and Company (as transferee in complete liquidation of du Pont Rayon Company). 44907. Benedict Coal Corporation. 44912. Detroit Wax Paper Co., a Corporation. 44913. Pittsburgh Wax Paper Co., a Corporation. 44914. Fisher & Company, a Corporation. 44922. Stallworth Turpentine Company. 44923. Sovereign Oil Corporation. 44926. Old Hickory Chemical Company, a ccrporation. 44928. The Havana Cigar and Tobacco Factories, Limited. 44929. Havana Commercial Company. 44930. The Commercial National Bank and Trust Company of New York. 44931. Henry Clay and Bock & Company, Limited. 44932. H. de Cabanas y Carbajal. 44933. American Suppliers, Incorporated. 44934. The American Tobacco Company of the Orient, Inc. 44935. American Cigarette and Cigar Company. 44936. Transcontinental & Western Air, Inc. 44958. Ford Instrument Company, Inc. 44959. E. I. du Pont de Nemours & Company, a Corporation. 44960. E. I. du Pont de Nemours & Com pany (as transferee in complete liquidation of Du Pont Cellophane Company, Inc., and Du Pont Securities Company). 44961. E. I. du Pont de Nemours & Company (as transferee in complete liquidation of National Ammonia Company, Inc.). 44963. Kaufmann and Baer Company. 44964. The Waterbury Tool Company. 44965. Sperry Gyroscope Company, Inc. 44966. Mack Trucks, Inc. 44967. Mack Manufacturing Corporation. 44970. Krebs Pigment & Color. 44971. International tion, Inc. Freighting Corpora 44980. Stallworth Naval Stores Company. 44981. De Van Motor Company. 44982. American International Corporstion. 44983. Allied Machinery Company of America. 44984. Patino Mines & Enterprises Consolidated (Incorporated). 44985. American Bakeries Company. 44987. Eastern Air Transport, Inc. 44989. Gimbel Brothers Bank & Trust Company. 44990. International Mining Corporation (predecessor corporation), and International Mining Corporation (successor corporation). 44991. Ninth Ward Realty Company. 44992. Vanadium Corporation of America. 44996. North American Aviation, Inc. 44997. E. I. du Pont de Nemours & Com pany (as transferee in complete liquidation of Du Pont Viscoloid Company). 44998. E. I. du Pont de Nemours & Company (as transferee in complete liquidation of the Grasselli Chemical Company). 45007. Merchants Petroleum Company. 45009. Saks and Company. 45039. Broadway & 33rd St. Realty Corporation. 45040. Gimbel Brothers, Inc. 45042. Wheeling Steel Corporation. 45171. Charles M. Thomson, as Trustee of the Property of Chicago and North Western Railway Co., a Corp. 45203. Joseph S. Finch and Company. 45204. Schenley Products Company (New Jersey corporation) and Schenley Distillers Corp. (Delaware Corp.). 45205. Schenley Import Corporation. 45206. The Geo. T. Stagg Company. 45251. Hiram Walker & Sons, Inc., a corporation. 45255. Ford Instrument Company, Inc. 45264. Sperry Gyroscope Company, Inc. 45276. Joseph S. Finch and Company. 45277. The Old Quaker Company. 45278. Schenley Distributors, Inc. 45279. Schenley Import Corporation. 45280. Schenley Products Company (New Jersey Corporation) and Schenley Distillers Corporation (Delaware Corporation). 45281. The Geo. T. Stagg Company. |