Court of Appeals for the Second Circuit March 1940 casesPrudential Ins. Co. of America v. Land EstatesJ.R.A. Corporation v. BoylanUnited States v. FluckeyCommissioner v. Dallas' EstateCommissioner v. Schmoll Fils Associated, Inc.United States v. Adler's CreameryAbel v. MunroBrooklyn Trust Co. v. RembaughSyracuse Engineering Co. v. HaightEpstein v. GoldsteinUnited States v. HalperDoyle v. Commissioner of Internal RevenueCity of New York v. Cornkelly CorporationGuggenheim v. RasquinPalmer v. WarrenSchwarz v. Artcraft Silk Hosiery MillsIn re LissakEubank v. Commissioner of Internal RevenueLyeth v. HoeyUnited States v. Pacific Finance CorporationWarren Service Corp. v. CommissionerJackson v. Quickslip Co.U.S. v. Director of Imm. Nat., N.YLeake v. New York Cent. R. Co.In re ConklinThe William C. AtwaterCommissioner v. Le GierseHerskovits v. Commissioner of Internal RevenueBlakeslee v. Smith