100 C. Cls.

Plaintiffs' petition for writ of certiorari denied by the Supreme Court October 13, 1947.

SEVEN-UP BOTTLING COMPANY OF LOS ANGELES, INC., PETITIONER, v. THE UNITED STATES

[No. 45868]

[107 C. Cls. 402; 332 U. S. 757]

Just compensation; requisition of private vessel during wartime. Judgment for plaintiff.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1947.

CENTAUR CONSTRUCTION COMPANY, INC., PETITIONER, v. THE UNITED STATES

[No. 46242]

[107 C. Cls. 498; 332 U. S. 757]

Government contract; War Powers Act; remission of liquidated damages; limitation of time for recovery on amended contract. Petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1947.

ALLEN POPE, PETITIONER, v. THE UNITED

STATES

[No. 46476]

[107 C. Cls. 463; 332 U. S. 758]

Government contract; changes in contract agreement for construction of an earth embankment for rifle range. Petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1947.

865

GEORGE M. BOURQUIN, PETITIONER, v. THE UNITED STATES

[No. 47649]

ALEXANDER AKERMAN, PETITIONER, v. THE UNITED STATES

[No. 47654]

[108 C. Cls. 700; 332 U. S. 762]

Status and compensation of retired Federal judges; right to increased compensation under Act of July 31, 1946. Petitions dismissed.

Plaintiffs' petitions for writs of certiorari denied by the Supreme Court October 13, 1947.

JOHN DI BENEDETTO, PETITIONER, v. THE UNITED STATES

[No. 46806]

WAYLAND C. DORRANCE, PETITIONER, v. THE UNITED STATES

[No. 46807]

[108 C. Cls. 18, 29; 332 U. S. 763]

Overtime pay; liability of Government for extra compensation for legal holidays. Petitions dismissed.

Plaintiffs' petitions for writ of certiorari denied by the Supreme Court October 13, 1947.

HERBERT M. GREGORY, PETITIONER, v. THE UNITED STATES

[No. 45570]

[102 C. Cls. 642; 326 U. S. 747, 811; 332 U. S. 774]

Motion to vacate a void judgment; application of Rule 91 of the Court of Claims; denial of motion as denial of due process.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1947.

100 C. Cls.

OSCAR NELSON, PETITIONER, v. THE UNITED STATES

[No. 45931]

[107 C. Cls. 477; 331 U. S. 846; 332 U. S. 786]

Income tax. Petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court June 16, 1947. Rehearing denied October 13, 1947.

ANDREW KJAR ALIAS PETER ORLOFF, PETITIONER, v. THE UNITED STATES

[No. 46067]

[108 C. Cls. 119; 332 U. S. 768]

Res judicata; estoppel by findings and judgment of the Board of Tax Appeals to relitigate the issue of quantity of distilled spirits imported and sold. Petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1947.

THE UNITED STATES, PETITIONER, v. SWISS

CONFEDERATION

[No. 46239]

[108 C. Cls. 388; 332 U. S. 815]

Jurisdiction; suit by foreign government; just compensation. Judgment for plaintiff.

Defendant's petition for writ of certiorari denied by the Supreme Court November 10, 1947.

THE UNITED STATES, PETITIONER, v. SOCIETY OF CHEMICAL INDUSTRY

[No. 46120]

[108 C. Cls. 401; 332 U. S. 815]

Jurisdiction; suit by citizen of foreign government; just compensation. Judgment for plaintiff.

Plaintiff's petition for writ of certiorari denied by the Supreme Court November 10, 1947.

865

THE UNITED STATES, PETITIONER, v. A. M.
LANDMAN, SUPERINTENDENT, ETC.

(S. C. No. 325)

A. M. LANDMAN, SUPERINTENDENT, ETC.,
PETITIONER v. THE UNITED STATES

(S. C. No. 327)

[C. Cls. No. 46964]

[109 C. Cls. 1; 332 U. S. 815]

Estate tax; inclusion within gross estate of land allotted to full-blood Creek Indian and transferred by death. Judgment for plaintiff.

Defendant's petition and plaintiff's petition for writ of certiorari denied by the Supreme Court November 10, 1947.

THE CANISTER COMPANY, PETITIONER, v.
THE UNITED STATES

[No. 46658]

[108 C. Cls. 558; 332 U. S. 830]

Taxes; income and excess profits tax; basis for depreciation; cost to transferor. Petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court November 24, 1947.

ADDISON MILLER, INC., A CORPORATION, ET AL.. PETITIONERS, v. THE UNITED STATES

[No. 44664]

[108 C. Cls. 513; 332 U. S. 836]

Government contracts; obligation of defendant to supply qualified labor; suit under the Act of July 23, 1937; insufficient proof. Petition dismissed.

Plaintiffs' petition for writ of certiorari denied by the Supreme Court December 8, 1947.

772634-4857

100 C. Cls.

PRIEBE & SONS, INC., PETITIONER, v. THE UNITED STATES

[No. 45922]

[106 C. Cls. 789; 332 U. S. 407]

On writ of certiorari (330 U. S. 815) to review a judgment of the Court of Claims holding that plaintiff was not entitled to recover liquidated damages deducted under the provisions of a contract for the delivery of dried eggs on stipulated dates and in accordance with stated conditions.

The judgment of the Court of Claims was reversed by the Supreme Court in an opinion delivered by Mr. Justice Douglas.

The syllabus of the Supreme Court's decision is as follows:

1. Pursuant to a program for aiding England and Russia under the Lend-Lease Act of March 11, 1941, petitioner contracted to supply to the Federal Surplus Commodities Corporation a quantity of dried eggs. The contract specified "May 18 [1942] delivery," which date "shall be the first day of a 10-day period within which the FSCC will accept delivery, the particular day within the period being at the FSCC's option"; required petitioner to have the eggs inspected and that delivery be accompanied by inspection and weight certificates; and provided that "failure to have specified quantities of dried egg products inspected and ready for delivery by the date specified in the offer" would make operative a provision for "liquidated damages." It did not provide for notice to the Government when the shipments were ready. Inspection and certification, though not completed by May 18, were completed prior to the dates designated by the FSCC for deliveries; and petitioner made timely deliveries pursuant to instructions. Held: The provision for "liquidated damages" constituted a penalty and was not enforceable.

2. The contract is construed to mean that the time for delivery by petitioner was not May 18, 1942, but the time or times chosen by the FSCC within the 10-day period which began on May 18; i. e., performance was not due until request was made and instructions given for delivery.