PARTIES-Continued.

2. That States be parties to suit not essential to jurisdiction
to determine validity and effect of interstate compact. Hinder-
lider v. La Plata River Co., 92.

3. Substitution. Public Officer. Successor of collector of inter-
nal revenue. Allen v. Regents, 439.

PARTNERSHIP.

Dissolution. Death of partners; tax liability of survivors.
Heiner v. Mellon, 27.

PATENTS FOR INVENTIONS.

1. Divisional Patent. Validity as affected by delay in filing
divisional application; absence of intervening rights. Crown Cork
Co. v. Gutmann Co., 159; General Pictures Co. v. Western Electric
Co., 175.

2. Validity. Product Claims. Disclosure. Description. Def
niteness. Product claims 25-27, of Patent No. 1,410,499, to Pacz,
for filament for electric lamp, void for want of sufficiently definite
disclosure. General Electric Co. v. Wabash Corp., 364.

3. Id. Public use of invention. General Pictures Co. v. West-
ern Electric Co., 175.

4. Infringement. Restrictive license; unauthorized sale; pur-
chaser as infringer. Id.

5. Infringement Suit. Defense. Abandonment must be pleaded
or noticed. Crown Cork Co. v. Gutmann Co., 159.

PAYMENT.

Statute requiring payment for oil to presumptive owner. Ar-
kansas Oil Co. v. Louisiana, 197.

PENAL INSTITUTIONS. See Criminal Law, 2.

PERSONAL INJURIES. See Negligence.

PIPELINES. See Constitutional Law, II, 5.

PORT OF NEW YORK AUTHORITY. See Taxation, II, 3.
PROCEDURE. See Limitations; Packers & Stockyards Act, 3-10.

1. Substitution of Parties. Allen v. Regents, 439.

2. When three-judge District Court and direct appeal to this
Court proper under § 3 of Act of Aug. 24, 1937. International
Garment Workers v. Donnelly Co., 243.

3. Where direct appeal to this Court mistakenly taken, and
time for appeal to Circuit Court of Appeals has expired. Id.

4. Suit decided in lower federal court on mistaken assumption
that construction of insurance policy was question of "general"

PROCEDURE-Contiuued.

or "federal" law, remanded for enforcement of applicable princi-
ples of state law. Ruhlin v. N. Y. Life Ins. Co., 202.

5. Mandamus and prohibition as appropriate remedies for un-
warranted assumption of jurisdiction by Circuit Court of Appeals
over proceedings of Labor Board. In re Labor Board, 486.

PROHIBITION.

As remedy for unwarranted assumption of jurisdiction by Circuit
Court of Appeals over proceedings of Labor Board. In re Labor
Board, 486.

PUBLIC OFFICERS. See Parties, 3; Taxation, II, 1-3.

PUBLIC UTILITIES. See Constitutional Law, II, 4-9; Instruc-
tions to Jury; Packers & Stockyards Act.

1. Suit to enjoin order of state commission requiring utility
to produce evidence affecting rates; justification for equitable in-
tervention. Petroleum Exploration v. Comm'n, 209.

2. Validity of order of state commission prescribing rate for
gas supplied by pipeline company to affiliated distributing com-
panies within State; treatment of property and operations of com-
pany within and outside State as integrated system for purpose of
fixing rate. Lone Star Gas Co. v. Texas, 224.

3. Reversal of judgment holding rate confiscatory because utility
failed to make segregation of interstate and intrastate properties,
held error. Id.

RAILROADS.

Liability in suit in federal court to one injured on beaten path
along right-of-way. Erie R. Co. v. Tompkins, 64.

RATES. See Constitutional Law, II, 4-9; Interstate Commerce
Acts, 1; Public Utilities.

Fixing rates of market agencies under Packers & Stockyards Act;
procedure. Morgan v. U. S., 1.

REHEARING.

1. Petition charging inconsistency with earlier decision, and sur-
prise, denied. Morgan v. U. S., 1.

2. Jurisdiction of Circuit Court of Appeals to entertain petition
for rehearing of judgment denying application of Labor Board for
enforcement of order. Labor Board v. Mackay Co., 333.

3. Order of Federal Power Commission granting rehearing; re-
view. Federal Power Comm'n v. Edison Co., 375.

RESCISSION.

Right of insurer to rescind for fraud in application; what law
governs. Ruhlin v. N. Y. Life Ins. Co., 202.

RIGHT-OF-WAY. See Railroads.

RIPARIAN RIGHTS. See Waters.

RIVERS. See Waters.

RULES.

1. Amendment of Rules of this Court, p. 591.

2. Amendment of Criminal Rules, p. 592.

RUSSIA.

Recognition of Soviet Government; operation of limitations as
affected by assignment of right to United States. Guaranty Trust
Co. v. U. S., 126.

SALARIES. See Taxation, II, 1-2.

SECRETARY OF AGRICULTURE. See Packers & Stockyards
Act.

SENTENCE. See Criminal Law, 2.

STATES. See Waters.

1. Capacity to contract and give consents bearing on exertion
of governmental power is of essence of sovereignty. U. S. v.
Bekins, 27.

2. Compacts between States. Hinderlider v. La Plata River
Co., 92.

3. Employees of Port of New York Authority not employees of
State or political subdivision within Treas. Reg. 77, Art. 643, un-
der Revenue Act 1928; and are not immune from federal taxation.
Helvering v. Gerhardt, 405.

STATUTES.

1. Challenging Statute. U. S. v. Carolene Products Co., 144.
2. Validity. Legislature not obliged to prohibit all like evils
or none. U. S. v. Carolene Products Co., 144.

3. Id. Vagueness. Helvering v. National Grocery Co., 282.

4. Legislative History. Taft v. Commissioner, 351.

5. Administrative Construction. Lang v. Commissioner, 264.

6. Assent of Congress to interstate compact did not make it a
"statute of the United States," under Judicial Code, § 237 (a).
Hinderlider v. La Plata River Co., 92.

STOCKYARDS. See Packers & Stockyards Act.

SURTAX. See Taxation, II, 5.

STREAMS. See Waters.

STRIKES. See Labor Relations Act, 1.

SUBROGATION. See Insurance, 2.

SUBSTITUTION OF PARTIES. See Parties, 3.

SWIFT v. TYSON.

Doctrine disapproved. Erie R. Co. v. Tompkins, 64.

TAXATION.

I. In General.

II. Federal Taxation.

III. State Taxation.

I. In General.

1. Validity of Chapter X of Bankruptcy Act, providing for com-
position of indebtedness of state taxing agencies and instrumen-
talities. U. S. v. Bekins, 27.

2. Suit under Jud. Code, § 24 (20) to recover taxes wrongfully
collected. Lowe Bros. Co. v. U. S., 302.

3. Liability of Collector. Lowe Bros. Co. v. U. S.. 302.

4. Suit Against United States in District Court under Jud. Code,
§ 24 (20) to recover taxes in excess of $10,000 wrongfully collected;
overpayment effected by allowance of credit against barred defi-
ciency. Lowe Bros. Co. v. U. S., 302.

II. Federal Taxation.

1. State Instrumentalities. Salaries of employees of Port of New
York Authority not immune from federal income taxation. Helver-
ing v. Gerhardt, 405.

2. Id. Exclusion from gross income of salaries of employees of
State or state-owned corporation not authorized by § 116 of Rev.
Act 1932. Id.

3. Id. Employees of Port of New York Authority not employees
of State or political subdivision within Treas. Regulations 77, Art.
643, under Rev. Act 1932. Id.

4. Id. Federal Admissions Tax validly applied to football
games at state educational institutions. Allen v. Regents, 439.

5. Income Tax. Undistributed Earnings. Validity and applica-
tion of additional tax imposed by § 104 of Rev. Act 1928 on in-
come of corporation availed of to prevent surtax on shareholders
by accumulating profits. Helvering v. National Grocery Co., 282.

TAXATION-Continued.

6. Id. Partnership profits; profits in liquidation; distributive
share; dissolution by death as affecting tax liability of surviving
partners. Heiner v. Mellon, 271.

7. Income Tax. Computation. Profits from sales of property;
change from one method of computation to another. Pacific Na-
tional Co. v. Welch, 191; U. S. v. Kaplan, 195.

8. Estate Tax. Life Insurance. Community Property. Pro-
ceeds of policies as part of gross estate where premiums paid from
community property; "policies taken out by decedent on own life.”
Lang v. Commissioner, 264.

9. Estate Tax. Deductions. Promise to pay money to chari-
table or educational institution; no claim against estate incurred
for "adequate and full consideration"; promise not a "transfer";
only testamentary gift inter vivos deductible. Taft v. Commis-
sioner, 351.

III. State Taxation.

1. Taxation by California of sales of intoxicating liquors in
Yosemite National Park. Collins v. Yosemite Park Co., 518.

2. Indiana Gross Income Tax Act. Application to gross receipts
from manufacturer's sales in other States, invalid; application in
respect of interest from tax-exempt bonds of Indiana municipali-
ties, sustained. Adams Mfg. Co. v. Storen, 307.

3. Exemptions. Limitation of exemption of Indiana state and
municipal bonds to taxation ad valorem, sustained. Id.
TIMBER. See Indians, 3-4.

TRANSCRIPT. See Jurisdiction, III, 1.

TRANSFERS. See Taxation, II, 9.

TREATIES. See Compacts.

1. Construction overriding state laws or impairing rights arising
under them, avoided. Guaranty Trust Co. v. U. S., 126.

2. Construction of treaties made with Indian tribes. U. S. v.
Shoshone Tribe, 111; U. S. v. Klamath Indians, 119.

VARIANCE.

Variance between findings and complaint as denial of hearing
before Labor Board. Labor Board v. Mackay Co., 333:

VENDOR AND VENDEE.

Payment. Statutory requirement that payment for oil be made
to presumptive owner. Arkansas Oil Co. v. Louisiana, 197.