Court of Appeals for the Second Circuit April 1946 casesKirschenbaum v. Commr. of Internal RevenueCanadian Aviator v. United StatesSeaboard Sand Gravel Corp. v. Moran TowingPorter v. MillerReynolds v. Goodwin-Hill CorporationChristie v. CohanUnited States v. Arrow Packing CorporationMeltzer v. Commissioner of Internal RevenueUnited States v. BeekmanFishgold v. Sullivan Drydock Repair Corp.Mahar v. Gartland S.S. Co.De Castro's Estate v. Commissioner of Internal RevenueGreat Lakes Dredge Dock Co. v. the SantiagoField v. American-West African LineIn re EakinShamrock Towing Co. v. Fichter Steel Corp.Phelan v. Middle States Oil CorporationVanderlip v. Commissioner of Internal RevenueCommissioner of Internal Revenue v. CraneAgwilines, Inc. v. Eagle Oil Shipping Co.United States v. HauckLittel v. Commissioner of Internal Revenue