21 Comp. Gen. 352. 21 Comp. Gen. 356. 21 Comp. Gen. 365.

21 Comp. Gen. 369.

21 Comp. Gen. 377.

552, 573, 643, 722, 798, 872, 946, 1067

Page

580 21 Comp. Gen. 613.

Page

919

541

21 Comp. Gen. 629.

693, 1024, 1026

759, 788
481,

21 Comp. Gen. 644..
21 Comp. Gen. 649..

800

728

21 Comp. Gen. 654..

851

410, 612, 890

21 Comp. Gen. 663.

920

21 Comp. Gen. 386.

439, 516, 643

21 Comp. Gen. 724.

855

21 Comp. Gen. 392. 21 Comp. Gen. 403.

21 Comp. Gen. 409. 21 Comp. Gen. 411. 21 Comp. Gen. 423. 21 Comp. Gen. 436..

759, 787,849

21 Comp. Gen. 733..

1124

852, 1009, 1118

21 Comp. Gen. 766

991

612

21 Comp. Gen. 791.

856, 872, 947

508 21 Comp. Gen. 835.

1022

660 21 Comp. Gen. 901.

968

516 21 Comp. Gen. 905..

999

21 Comp. Gen. 444.

883 21 Comp. Gen. 924.

991

21 Comp. Gen. 471..

968 21 Comp. Gen. 932.

1052, 1110

21 Comp. Gen. 478.

953 21 Comp. Gen. 954.

1057

21 Comp. Gen. 499.

942 21 Comp. Gen. 972..

1055

21 Comp. Gen. 507..

1072 21 Comp. Gen. 991..

1014, 1018

21 Comp. Gen. 550.

925 21 Comp. Gen. 1012..

21 Comp. Gen. 569.

647 21 Comp. Gen. 1050..

21 Comp. Gen. 591.

21 Comp. Gen. 593.

21 Comp. Gen. 603..

1101 21 Comp. Gen. 1082..

804 21 Comp. Gen. 1160.

834 21 Comp. Gen. 1161.

DECISIONS OF THE COMPTROLLER OF THE TREASURY

1 Comp. Dec. 441..

2 Comp. Dec. 150..

2 Comp. Dec. 584..

Page

868 21 Comp. Dec. 47..
868 21 Comp. Dec. 66.

1018 1110, 1145 1107

721, 1161, 1162 1162

Page

420

988

849 21 Comp. Dec. 482.

555

3 Comp. Dec. 175..

110 21 Comp. Dec. 604.

941

3 Comp. Dec. 249.

849 21 Comp. Dec. 811.

431

3 Comp. Dec. 623..

49 21 Comp. Dec. 848.

362

4 Comp. Dec. 26..

394 22 Comp. Dec. 11.

431

5 Comp. Dec. 136..

939 22 Comp. Dec. 26..

365

5 Comp. Dec. 297.

1109 22 Comp. Dec. 201.

109

5 Comp. Dec. 524.

431 22 Comp. Dec. 317..

341

6 Comp. Dec. 953.

420 22 Comp. Dec. 421.

1041

7 Comp. Dec. 78..

224 22 Comp. Dec. 602..

999

7 Comp. Dec. 400..

420 23 Comp. Dec. 82..

1054

8 Comp. Dec. 128.

110 23 Comp. Dec. 297.

929

8 Comp. Dec. 190.

225 23 Comp. Dec. 372.

381

8 Comp. Dec. 881.

9 Comp. Dec. 488.

51 23 Comp. Dec. 386. 420 23 Comp. Dec. 599.

772

109

11 Comp. Dec. 688.

1053 24 Comp. Dec. 139.

431

12 Comp. Dec. 189.

313 24 Comp. Dec. 606.

420

12 Comp. Dec. 500.

420 24 Comp. Dec. 707

913

12 Comp. Dec. 532

289,558 24 Comp. Dec. 753.

1053

14 Comp. Dec. 328.

110 24 Comp. Dec. 787.

1105

14 Comp. Dec. 851.

362 25 Comp. Dec. 122.

558

14 Comp. Dec. 882.

939 25 Comp. Dec. 454.

649

15 Comp. Dec. 38.

15 Comp. Dec. 231.

15 Comp. Dec. 606.

896 25 Comp. Dec. 860.
772 26 Comp. Dec. 428.
110 26 Comp. Dec. 534..

1012

313, 938

317

15 Comp. Dec. 733.

1109 26 Comp. Dec. 729.

289

16 Comp. Dec. 68

420 26 Comp. Dec. 935.

936

16 Comp. Dec. 135.

936 27 Comp. Dec. 113.

112

16 Comp. Dec. 464..

940

27 Comp. Dec. 170..

289

18 Comp. Dec. 149.

420

27 Comp. Dec. 207.

811

18 Comp. Dec. 751.

109

27 Comp. Dec. 299.

420

19 Comp. Dec. 131.

420 27 Comp. Dec. 499.

942

19 Comp. Dec. 198.

999 27 Comp. Dec. 550.

394

19 Comp. Dec. 350.

906

27 Comp. Dec. 712.

109

19 Comp. Dec. 547..

109 27 Comp. Dec. 883..

708

20 Comp. Dec. 141..

939 27 Comp. Dec. 1043..

982

20 Comp. Dec. 479.

561

Page

Page

Carlin Construction Co. et al., P. J., United
States v. (C. C. A. 2d), 224 F. 859..
Carter v. United States, 79 Ct. Cls. 166..
Carver v. Haynes, et al., 37 F. Supp. 607...
Chase, United States v., 135 U. S. 255..
Chicago, St. Paul, Minneapolis, and Omaha
Ry. Co. v. United States, 217 U. S. 180......
Chicago Telephone Supply Co. v. United
States, 35 F. Supp. 470...

Cincinnati Soap Co. v. United States, 301 U.S.
308...

Clarke, United States v., 8 Pet. 436.

983 Ickes v. Fox, 300 U. S. 82..

609

1066

420, 508

525

Helvering v. Lerner Stores Corp., 86 S. Ct. 299. 1086
Henry v. United States, 15 Ct. Cls. 162..
Hill v. United States, 149 U. S. 593..
Horowitz v. United States, 267 U. S. 458.
Huggett, United States v., 40 F. 636..

348

416

627

525

252

1105

International Paper Co. v. The Gracie D.
Chambers, 248 U. S. 387.

912

227

Interstate Commerce Commission . Baird,
194 U. S. 25..

512

Interurban Land Co. v. Crawford, 183 F. 630.
Isthmian Steamship Co. v. United States, 33
F. Supp. 1007.

92

1105

Columb v. Webster Mfg. Co., 76 F. 198..
Commonwealth v. Weloskey (Mass)., 177 N.

350

E. 656..

1076

Cook, United States v., 128 U. S. 254..

939

Cramp & Sons Ship Co. v. United States, 72
Ct. Cls. 146..

Jackson, United States v., 302 U. S. 628...
Jahnke v. United States, 74 Ct. Cls. 341...
James v. Dravo Contracting Co., 302 U. S. 134.
James v. James (Texas), 253 S. W. 1112..
Jean Jadot, The, 14 F. Supp. 161.

323

1100

772

80

267

1105

Crow Dog, Ex parte, 109 U. S. 556.

278

Curry. United States, et al., 314 U. S. 14; 86
L. Ed. (Adv. Ops.) 6..

685, 1124

Darner v. Colby (Ill., 1941), 31 N. E. (2d) 950.
Davidson v. New Orleans, 96 U. S. 97........
Davis v. Adams, 109 F. 271..

508

Johnson v. Maryland (1920), 254 U. S. 51.
Jones, United States v., 131 U. S. 1.
Jones, United States v., 193 U. S. 528.
Jones v. United States, 60 Ct. Cls. 552.
Katz, United States v., 271 U. S. 354

510

416

352

996, 1066

416

250

350

De Lima v. Bidwell, 182 U. S. 1...

Dickerson, United States v., 310 U. S. 554........
Dillaway v. Burton, et al., 153 N. E. 13.
Dinsman v. Wilkes, 12 How. 390...

District of Columbia v. American Oil Co., 39
F. (2d) 510...

Dohany v. Rogers, 281 U. S. 362..

Dollar Savings Bank v. United States, 19 Wall. 227.

430

Kennedy v. American National Insurance Co.
(Tex., 1937), 107 S. W. (2d) 364, 112 A. L. R.
916...

508

972

808 Kentucky Coke Co. v. Keystone Gas Co.,
296 F. 320...

878

233

250

428 Khoury v. Edison Illuminating Co. (Mass.,
1928), 164 N. E. 77, 60 A. L. R. 1159...
Kimble v. Western Union Telegraph Co., 70
F. 888..

510

350

King v. Baker, 69 N. D. 581.

844

Domenech v. National City Bank, 294 U. S. 199...

231

233 King and Boozer v. State of Alabama, No. 3,
Ala.
Div. 351, Special Term 1941,
decided on or about July 29,

Dowd v. Hercules Powder Co., 181 Pac. 767...
Dr. Pepper Bottling Co. of Ky. v. Haselip
(Ky., 1940), 144 S. W. (2d) 798.
Dugan v. United States, 34 Ct. Cls. 458..
Elkhorn-Hazard Coal Co., et al. v. Kentucky
River Coal Corp. (COA 6th), 20 F. (2d) 67....
Emergency Fleet Corp. v. Western Union
Telegraph Co., 275 U. S. 415.
Engard, United States v., 196 U. S. 511..
Fair, United States, o., 235 F. 1015..

155, 189, 280, 684

508

Langford v. United States, 101 U. S. 341..
Lanier v. Lovett, 213 Pac. 391..

416

170

229

Lash's Products Co. v. United States, 278
U. S. 175...

736, 844

609 Leiter v. United States, 271 U. S. 204.

619

Lima Locomotive & Machine Co. v. National

187

502, 940

Steel Castings Co., 155 F. 77..
Little v. Hackett, 116 U. S. 366.

961

157

350

Livingston & Turk, In re, 205 F. 364..

267

Loftis, United States v., 12 F. 671..

525

Federal Land Bank of St. Paul v. Bismarck
Lumber Co., 86 L. ed. (Adv. Ops.) 46......
Flanders, United States v., 112 U. S. 88.

Luckenbach Steamship Co. v. United States,

844

272 U. S. 533..

252

818

Flint v. Stone Tracy Co., 220 U. S. 107.... 1085, 1105
Frick Co. v. Rubel Corp. (C. C. A. 2d), 62 F.
(2d) 765.

253, 534

Luse, et ux. v. Parmer, 221 S. W. 1031.
Lynch v. United States, 292 U. S. 571.
Manhattan Oil Co. v. Richardson Lubricating
Co., 113 F. 923.............

879

252

964

Funk v. Haldeman, 53 Pa. 229.

878

Manners v. Morosco, 258 F. 557.

91

Furth . Furth, 97 Ark. 272..

81 Marshall v. Mellon, 36 A. 201.

878

Garfielde v. United States, 93 U. S. 242..
German Bank v. United States, 148 U. S. 573.
Gibbons v. United States, 8 Wall. 269.
Gibson v. United States, 53 F. (2d) 721...
Goodyear v. United States, 276 U. S. 287......
Gulf Transit Co. v. United States, 43 Ct. Cls.
183.

608 Martin, In re, 283 F. 833.

416

416

416 Maxwell v. United States, 3 F. (2d) 906, affirmed 271 U. S. 647..

627

352

619

McCandless, United States v., 147 U. S. 692..
McCrary Engineering Co., J. B., v. White
Coal Power Co., 35 F. (2d) 142..

148

687

157, 419

Haggar Co. v. Helvering, 308 U. S. 389.
Hall's Safe Co. v. Herring-Hall-Marvin Safe
Co., 31 App. D. C. 498..

1106

McEvoy v. United States, 74 Ct. Cls. 691...........
McKee v. United States, 164 U. S. 287.

1100

430, 1075

512

McLean County Coal Co. v. Bloomington, 84 N. E. 624...

Harvey v. United States, 8 Ct. Cls. 501.

110

Merwin v. United States, 78 Ct. Cls. 561......