Court of Appeals for the Tenth Circuit December 1946 casesNew York Life Ins. Co. v. BennionJenkins v. United StatesDAVIDSON'S ESTATE v. COMMR. OF INTERNAL REVNew York Life Ins. Co. v. CooperUnited States v. Kansas City, Kan.Smith v. FlemingCommercial Stand. v. Gilmore, GardnerGarhart v. United StatesHoffman v. Porter