112 C. Cls.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 11, 1948.

GEORGE J. LEEDS (FORMERLY LEEWITZ) ET AL., EXECUTORS, PETITIONERS v. THE UNITED STATES

[No. 46438]

[110 C. Cls. 645; 335 U. S. 820]

Estate tax; deductions for commissions of executors and fees for attorneys; valuation of stocks held by decedent in French and Belgian companies affected by war. Judgment for plaintiffs.

Plaintiffs' petition for writ of certiorari denied by the Supreme Court October 11, 1948.

WILLIAM CLARK, PETITIONER v. THE UNITED STATES

[No. 47009]

[109 C. Cls. 444, 110 Cl. Cls. 689; 333 U. S. 833; 335 U. S. 838]

Suit for salary; United States Circuit Judge. Certiorari denied February 9, 1948.

Rehearing denied October 11, 1948.

STANLEY H. BORAK, PETITIONER v. THE UNITED STATES

[No. 46772]

[110 C. Cls. 236; 335 U. S. 821, 864]

Suit for salary; Government employee improperly discharged, without notice and hearing; offset allowed. Judgment for plaintiff for amount of salary he would have received during the period from the time he was summarily dismissed until his reinstatement with offset of amount earned elsewhere during that period. Plaintiff's motion for new trial overruled.

591

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 11, 1948.

Rehearing denied November 8, 1948.

MARTIN ERRECA, ET AL., ADMINISTRATORS, PETITIONERS v. THE UNITED STATES

[No. 46247]

[111 C. Cls. 1; 335 U. S. 884]

Eminent domain; just compensation for taking of riparian rights in construction of Friant Dam; conveyances; exceptions and reservations. Plaintiffs not entitled to recover.

Plaintiffs' petition for writ of certiorari denied by the Supreme Court December 6, 1948.

THE UNITED STATES, PETITIONER v. EDMOND PFOTZER AND E. JOHN PFOTZER, COPARTNERS

[No. 46075]

[111 C. Cls. 184; 335 U. S. 885]

Government contract; construction of temporary housing at Air Depot; Standard Construction Contract. Judgment for the plaintiffs.

Defendant's petition for writ of certiorari denied by the Supreme Court December 6, 1948.

MORRIS WILLIAM MAMLIN AND RALPH EDWARD WELKER v. THE UNITED STATES

[No. 48047]

[111 C. Cls. 596; 335 U. S. 891]

Patents; accessories for airplanes distinguished from constituent parts or elements thereof under the Air Corps Act; jurisdiction. Defendant's demurrer sustained and petition dismissed.

Plaintiffs' petition for writ of certiorari denied by the Supreme Court December 13, 1948.

112 C. Cls.

M. ROBERT GUGGENHEIM, PETITIONER v. THE UNITED STATES

[No. 46775]

[111 C. Cls. 165; 335 U. S. 908, 336 U. S. 911]

Income tax; alleged overpayments for 1938 and 1939; use of Form 870; effect as estoppel against later refund in respect to retroactive deduction of nontrade and nonbusiness expenses. Petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court January 10, 1949.

Rehearing denied February 7, 1949.

INDEX DIGEST

ACCOUNTING, PROCEDURE ON.

See Patents VIII, IX, X, XI, XII, XIII, XIV.

ACT OF JUNE 25, 1948.

See Jurisdiction I, II.

ADDITIONAL WAGES.

See Contracts X, XI, XII.

ADDITIONS TO CONTRACT.

See Contracts XXIV, XXV, XXVI, XXVII, XXVIII, XXIX,
XXX, XXXI.

ADMINISTRATIVE EXPENSES.

See Contracts XIX.

AIRPLANE COCKPITS.

See Patents I, II, III, IV, V, VI, VII.

ALLOCATIONS

See Contracts XIII, XIV, XV, XVI, XVII, XVIII, XIX, XX,
XXI, XXII, XXIII.

"AMORTIZATION."

See Taxes V.

ANNUITIES.

See Taxes I.

ANTICIPATION.

See Patents II, III, VI, VII.

APPEAL.

See Contracts XXII.

ARMY FINANCE OFFICER.

See Finance Officer, Relief of, I, II.
ASCERTAINING VALUE, METHOD OF.
See Requisition of Vessel I, II.

ASSIGNMENT OF CLAIM.

See Contracts XXVII.

ATTORNEYS' FEES.

See Contracts XXI.

BREACH OF CONTRACT.
See Contracts XIV.

CANCELLATION.

See Contracts V.

CHARITABLE CONTRIBUTIONS.

See Taxes IX, X, XI.

595

CLAIM, WHEN ACCRUES.

112 C. Cls.

The general rule is that a claim accrues, within the
meaning of the statute (28 U. S. C. 262) when
all the events have occurred which fix the lia-
bility of the United States to a claimant and
which entitle such claimant to sue thereon.
Where two parties assert ownership of a claim
against the United States under circumstances
such as the instant case presents, the period of
limitation for bringing suit is not necessarily the
same as to both parties. Reliance Motors, etc.,
324.

COMMISSIONER OF COURT OF CLAIMS.

See Patents XI.
CONSTITUTIONALITY.

I. Sums paid to taxpayer under four contracts with
insurance companies which were received as an-
nuities under annuity contracts within the mean-
ing of Section 22 (b) (2) of the Revenue Act of
1938 are held to be validly taxable to the extent
provided in that section. In the absence of evi-
dence sufficient to show that earnings of tax-
payer's investment were less than 3 percent dur-
ing the taxable years in question, or to support
his contention that payments received by him
were wholly or even partly a return of capital,
taxpayer is in no position to question the constitu-
tionality of the applicable section of the statute.
Egtvedt, 80.

II. A taxpayer alleging unconstitutionality of a taxing act
must show not only that the act is invalid, but
that he has sustained some direct injury as the
result of its enforcement.

CONTRACT IMPLIED.

See Foreign Mails, I, II, III.

CONTRACT SETTLEMENT ACT.

Id.

See Contracts XIII, XIV, XV, XVI, XVII, XVIII, XIX, XX, XXI,
XXII, XXIII.

CONTRACTING OFFICER.

Cancellation of the contract by the contracting of-
ficer, on the recommendation of the procurement
officer, without any findings of fact by the con-
tracting officer and over the protest of the con-
tractor, who was without fault regarding the delay
did not relieve the Government of liability. Uni-
versal Power Corporation, 97.

See also Contracts XI, XXIV, XXV, XXVI, XXVII,
XXVIII, XXIX, XXX, XXXI.