317 U.S. Decisions Per Curiam, Etc. of Appeals rested on the facts stipulated in the Board of Tax Appeals. On the rejection of that ground in the court below the Commissioner was entitled to raise the question, as he did, in his petition for certiorari and rely on Section 22 in this Court. Helvering v. Gowran, ibid., 246; cf. Hormel v. Helvering, 312 U. S. 552. So far as pertinent the sections are set out in the footnote below.*" It is further ordered that the first sentence of the last paragraph on page 8 be struck out. It reads as follows: "The Commissioner, however, has pressed continually since this litigation started for taxation under 22 (a), see footnote page 3, on the ground that the trust incomes are chargeable to the donors under the rule of Helvering v. Clifford, 309 U. S. 331." In lieu thereof insert the following: "The Commissioner, however, raised in the Court of Appeals and has pressed here the liability of the donors for taxation under 22 (a), see footnote page 3, on the ground that the trust incomes are chargeable to the donors under the rule of Helvering v. Clifford, 309 U. S. 331." The petitions for rehearing are denied. No. 477. TEGTMEYER V. TEGTMEYER ET AL. 14, 1942. The application for a stay is denied. December No.-, Original. EX PARTE JOHN MOSHER. December 21, 1942. The motion for leave to file petition for writ of habeas corpus is denied. No.-, Original. EX PARTE H. L. MEYERS. December 21, 1942. The motion for leave to file petition for writ of certiorari is denied. No. Decisions Per Curiam, Etc. 317 U.S. WATERMAN v. INTERBOROUGH RAPID TRANSIT Co. January 4, 1943. Application denied. No., Original. EX PARTE R. H. HUGHES; and Original. EX PARTE F. M. WINDSOR. January 4, 1943. The motions for leave to file petitions for writs of habeas corpus are denied. No., Original. EX PARTE LESLIE WILLIAMS ET AL. January 4, 1943. Per Curiam: It does not appear that petitioners have exhausted their remedies under state law, especially in view of their failure to file an original application for habeas corpus in the Supreme Court of Nebraska as is permissible under state law (Nebraska Compiled Statutes, 1929, § 27-204; In re White, 33 Neb. 812, 814, 51 N. W. 287), nor does it appear that the question presented here has been considered on the merits by the Supreme Court of Nebraska in any prior proceeding. The motion for leave to file a petition for writ of habeas corpus is therefore denied without prejudice. Leslie Williams and Joe Bennett, pro se. No., Original. EX PARTE ARMIN ELLERBRAKE; and No., Original. EX PARTE WILLIAM W. BOEHMAN. January 4, 1943. The motions for leave to file petitions for writs of mandamus are denied. No., Original. EX PARTE TAYLOR SEALS. January 11, 1943. Application denied. No. 2, October Term, 1941. SON ET AL. January 11, 1943. denied. BERNARDS ET AL. v. JOHN- 317 U.S. No. -. Decisions Per Curiam, Etc. LOGUE ET AL. v. SOUTH CAROLINA. January 14, 1943. Application for stay denied. No. 564. ALMER RAILWAY EQUIPMENT CO. ET AL. V. COMMISSIONER OF TAXATION. Appeal from the Supreme Court of Minnesota. January 18, 1943. Per Curiam: The motion to dismiss is granted and the appeal is dismissed for the want of a substantial federal question. (1) Department of Treasury v. Wood Preserving Corp., 313 U. S. 62, 66, 67; (2) General American Tank Car Corp. v. Day, 270 U. S. 367, 373; Madden v. Kentucky, 309 U. S. 83, 87-90. Mr. Leon S. Hirsh for appellants. Mr. J. A. A. Burnquist, Attorney General of Minnesota, for appellee. Reported below: 213 Minn. 62, 5 N. W. 2d 637. No. 601. HOLLEY V. LAWRENCE, WARDEN. Appeal from the Supreme Court of Georgia. January 18, 1943. Per Curiam: The motion for leave to file the jurisdictional statement is granted. The motion for leave to proceed in forma pauperis is also granted. The appeal is dismissed on the authority of Holley v. Lawrence, ante, p. 518. Mr. Benjamin E. Pierce for appellant. Reported below: 194 Ga. 529, 22 S. E. 2d 154. No., Original. EX PARTE DORSEY EDMONDSON; and No., Original. Ex PARTE ELLERT L. McGRATH. January 18, 1943. The motions for leave to file petitions for writs of habeas corpus are denied. No. 79. ADAMS, WARDEN, ET AL. v. UNITED STATES EX REL. MCCANN. January 18, 1943. The petition for rehearing is denied. The opinion is amended so that the Decisions Granting Certiorari. 317 U.S. last paragraph reads as follows: "The order of the Circuit Court of Appeals must therefore be set aside and the cause remanded to that court for such further proceedings, not inconsistent with this opinion, as may be appropriate." The judgment is amended accordingly. Opinion reported as amended, ante, p. 269. DECISIONS GRANTING CERTIORARI THROUGH JANUARY 18, 1943. Nos. 1-7. UNITED STATES EX REL. QUIRIN ET AL. v. Cox, PROVOST MARSHAL. See ante, p. 18, n. RATION. No. 284. OVERSTREET ET AL. V. NORTH SHORE CORPOOctober 12, 1942. The motion for leave to proceed in forma pauperis is granted. The petition for writ of certiorari to the Circuit Court of Appeals for the Fifth Circuit is also granted. Mr. Lucien H. Boggs for petitioners. Messrs. Roswell P. C. May, Livingston Platt, and W. Gregory Smith for respondent. Reported below: 128 F.2d 450. Nos. 325 and 326. JEROME v. UNITED STATES. October 12, 1942. On petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit. The motion for leave to proceed in forma pauperis is granted. The petition for writ of certiorari in No. 325 is also granted. The Court directs that the expense of printing the record be paid by the United States, pursuant to 28 U. S. C., § 832. In No. 326, the petition for writ of certiorari is denied. Jerome Parker Jerome, pro se. Solicitor General Fahy and Assistant Attorney General Berge for the United States. Reported below: 130 F. 2d 514. 317 U.S. Decisions Granting Certiorari. No. 80. CHOCTAW NATION OF INDIANS v. UNITED STATES ET AL. October 12, 1942. Petition for writ of certiorari to the Court of Claims granted. Mr. William G. Stigler for petitioner. Solicitor General Fahy, Assistant Attorney General Littell, and Mr. Vernon L. Wilkinson for the United States; Mr. Melvin Cornish for the Chickasaw Nation,-respondents. Reported below: 95 Ct. Cls. 192. No. 93. MARSHALL, DEPUTY COMMISSIONER, ET AL. v. PLETZ. October 12, 1942. Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit granted. Mr. E. K. Oppenheimer for petitioners. Messrs. Ben Anderson and Wm. P. Lord for respondent. Reported below: 127 F. 2d 104. No. 142. ENDICOTT JOHNSON CORP. ET AL. V. PERKINS, SECRETARY OF LABOR. October 12, 1942. Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted. Messrs. Howard A. Swartwood, William H. Pritchard, and John C. Bruton for petitioners. Solicitor General Fahy for respondent. Reported below: 128 F.2d 208. No. 156. DETROIT BANK, FORMERLY DETROIT SAVINGS BANK, V. UNITED STATES; and No. 214. MICHIGAN ET AL. v. UNITED STATES. October 12, 1942. Petitions for writs of certiorari to the Circuit Court of Appeals for the Sixth Circuit granted. Messrs. Ferris D. Stone and Cleveland Thurber for petitioner in No. 156. Messrs. Herbert J. Rushton, Attorney General of Michigan, James H. Lee, and Samuel Brezner for petitioners in No. 214. Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, J. |