Court of Appeals for the Second Circuit April 1946 casesPorter v. MillerKirschenbaum v. Commr. of Internal RevenueField v. American-West African LinePhelan v. Middle States Oil CorporationIn re EakinShamrock Towing Co. v. Fichter Steel Corp.Vanderlip v. Commissioner of Internal RevenueCommissioner of Internal Revenue v. CraneDe Castro's Estate v. Commissioner of Internal RevenueGreat Lakes Dredge Dock Co. v. the SantiagoReynolds v. Goodwin-Hill CorporationSeaboard Sand Gravel Corp. v. Moran TowingCanadian Aviator v. United StatesChristie v. CohanUnited States v. Arrow Packing CorporationMeltzer v. Commissioner of Internal RevenueUnited States v. BeekmanMahar v. Gartland S.S. Co.Fishgold v. Sullivan Drydock Repair Corp.United States v. HauckAgwilines, Inc. v. Eagle Oil Shipping Co.Littel v. Commissioner of Internal Revenue