The Birmingham age-herald., 1921-06-07
GOVERNMENT LOSES ALABAMA ESTATE TAX CASE DECISION
Appeal In American Can Case Is Dismissed on Motion of FrierSon, After Which
 Court Adjourns
By Associated Press

Washington, June 6.-The supreme court brought it's regular term to a close today, adjourning until October g. Most of the justices plan to leave at once for their summer vacations.
 Dismissal of the governments ap- peal, on motion of Solicitor General Frierson, from lower court decrees holding that the American Can com pany did not constitute a monopoly under the Sherman antitrust law and decision against the government in the estate tax case marked the final days session.
 The solicitor general filed with the court only a few minutes before i. closed a motion to dismiss the appeal in the American Can case, but gave no reason when submitting his motion. Later he explained the action had been taken because of the evident meaning of the courts decision in a. similar case against the United States Steel cor poration when it held that an "unrea- sonahle' sstraint must be proven be- fore he isw could be invoked.
 woodward Executors Upheld
 Executors of the estate of the late Alan H. Woodward of Alabama, were upheld by the court in their contentior that s-le estate tax assessed under the act of 1916 was an allowable deduc- tion" in computing the net income of the estate for the purpose of the in- come tax. A decree of the court of claims holding the internal revenue authorities had erred in refusing to al- low such deduction was affirmed.
 The Woodward estate paid tax of S49O,000 on transfers and was assessed Sl65,00O as income tax on the amount so paid out. The income tax law, the court held, was explicit in allowing de- auctions of tax paid "or accrued with in the taxable year imposed by the au- thority of the United States except in- come, war profits and excess profits taxes" Since the estate tax was d federal tax and was not included in the exceptions, the court held it was de- ductable.
 Most of the cases of general interest remaining undecided today were or dered restored to the docket for re- argument before a full bench" These include the United Shoe Machinery company case involving alleged viola tion of the Clayton act in lease- con tracts. and the child labor case involv- ing the validity of special taxes upon products of the labor of minors.
 Cases Not Reached
 Cases not reached include that of thi, Coronado Coal company against the United Mine Workers of America, to determine liability of national labor organization for damages resulting from strike, and the suit brought by the government to restrain the Amer. ican Hardwood Manufacturers assccia- ton from continuing the "open coInpe- tition" practice of swapping price and sale data among its members.
 Although no record number of cases was decided, the term which ended to- day witnessed the disposition of an unusual number of cases of national importance and saw the court go lit- tie further toward catching up with its docket
 On February 2S the court held the penalty clauses of the Lever act to be invalid and at one stroke abated scores of suits which were in progress in various parts of the country. In December the government won its suit against the Lehigh Valley Railroad company under the Sherman antf-truss law, and since that date has been up- held on three separate occasions in suits growing out of application of in- come tax legislation, re r
 Conviction of Senator Truman H. Newberry of Michigan, on charges of violating the Corrupt Practices act was reversed in May, and provisions of the act, so far as they attempted tn supervise, state primaries were de- clared invalid.
 Union labor's chief interest in de- cisions of the past term was in the Duplex Printing Press company case, the decision of which held secondary boycots to be illegal.
 Original suits over boundaries te- tween Arkansas and Missouri and be- tween Oklahoma and Texas were fin ally adjudicated and initial steps tsken toward determining the disputed lines.