Court of Appeals for the Second Circuit April 1946 casesKirschenbaum v. Commr. of Internal RevenueField v. American-West African LinePhelan v. Middle States Oil CorporationIn re EakinShamrock Towing Co. v. Fichter Steel Corp.Fishgold v. Sullivan Drydock Repair Corp.Mahar v. Gartland S.S. Co.Reynolds v. Goodwin-Hill CorporationPorter v. MillerVanderlip v. Commissioner of Internal RevenueCommissioner of Internal Revenue v. CraneLittel v. Commissioner of Internal RevenueCanadian Aviator v. United StatesSeaboard Sand Gravel Corp. v. Moran TowingUnited States v. BeekmanUnited States v. HauckChristie v. CohanUnited States v. Arrow Packing CorporationMeltzer v. Commissioner of Internal RevenueAgwilines, Inc. v. Eagle Oil Shipping Co.De Castro's Estate v. Commissioner of Internal RevenueGreat Lakes Dredge Dock Co. v. the Santiago