Court of Appeals for the Sixth Circuit April 1932 casesIn re BermanEmpire Brass Mfg. Co. v. BrownCommissioner of Internal Revenue v. Fidelity & Columbia Trust Co.United States v. ElliottCarollo v. United StatesLloyd v. Ætna Life Ins.Kelly v. Ætna Casualty & Surety Co.In re MeifertUnited States v. LooperN.O. Nelson Mfg. Co. v. F.E. Myers Bro. Co.Ohio St. Mortgage v. C.I.RNational City Bank v. National Security Co.Farmers' Bank v. HayesWarner v. Tennessee Products CorporationArbogast v. GottfriedNew York Life Ins. Co. v. CohenRose v. United StatesChambers v. AndersonWeatherhead v. ParkerA.C. Gilbert Co. v. United Electrical Mfg. Co.United States v. LillardHolland Furnace Co. v. W.H. Kratzer Co.Harrison v. United StatesRemington Rand Bus. Serv. v. Walter J. PetersonMarshall v. Commissioner of Internal RevenueMooradian v. New York Life Ins. Co.Commissioner of Internal Revenue v. Gover