REPORT OF DECISIONS

OF

THE SUPREME COURT

IN COURT OF CLAIMS CASES

MRS. LOUISE HARRIS MOORE v. THE UNITED

STATES

[No. 44578]

[93 C. Cls. 208; 314 U. S. —]

Income tax; liability of wife under joint return by husband.

Decided March 3, 1941; petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941.

Rehearing denied November 10, 1941.

SAMUEL J. KATZBERG, LOUIS HAIG, AND JACOB F. SCHMITT v. THE UNITED STATES

[No. 45289]

[93 C. Cls. 281; 314 U. S.-]

Internal revenue; offer of reward for information leading to conviction.

Decided March 3, 1941; demurrer sustained and petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941.

741

94 C. Cls.

MAR-DE-PASSY CORPORATION v. THE UNITED

STATES

[No. 42694]

[92 C. Cls. 316; 314 U. S. --]

Patent for improvements in marine vessel; infringement. Decided November 12, 1940; petition dismissed. Plaintiff's motion for new trial overruled March 3, 1941.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941.

THE S. S. WHITE DENTAL MANUFACTURING COMPANY v. THE UNITED STATES

[No. 44602]

[93 C. Cls. 469; 314 U. S. -]

Income tax; obsolescence.

Decided April 7, 1941; petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941.

FRANK O. LOWDEN, JAMES E. GORMAN, AND JOSEPH B. FLEMING, TRUSTEES OF THE ESTATE OF CHOCTAW, OKLAHOMA & GULF RAILROAD COMPANY, DEBTOR, v. THE UNITED STATES

[No. 43074]

[93 C. Cls. 584; 314 U. S. —]

Royalties on leases of Indian coal lands sold under the act of February 8, 1918; effective date of title; continued possession by lessee; credit for advance royalties on undeveloped coal lands.

Decided May 5, 1941; petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941.

94 C. Cls.

EDWARD A. BLAIR v. THE UNITED STATES

[No. 43641]

[93 C. Cls. 551; 314 U. S. -]

Pay and allowances; meaning of "emoluments" as used in special act.

Decided May 5, 1941; petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941.

JOSEPH E. SEAGRAM & SONS, INC. v. THE UNITED STATES

Internal revenue; tax on distilled spirits lost or destroyed. Decided February 3, 1941; petition dismissed. Plaintiff's motion for new trial overruled May 5, 1941.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1941.

TASTY BAKING COMPANY, A CORPORATION, v. THE UNITED STATES

[No. 43725]

[93 C. Cls. 667; 314 U. S. -]

Processing tax; interpretation of section 6021⁄2 of the Revenue Act of 1934; interpretation of Treasury Regulations; denial of writ of certiorari.

Decided May 5, 1941; petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 18, 1941.