100 F.2d 406 (2nd Cir. 1938), 96, Ardenghi v. Helvering
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- Federal Cases - 3 F.2d 428 (1st Cir. 1925), 1792,1793, Baltzell v. Mitchell
- Federal Cases - 30 F.2d 54 (4th Cir. 1929), 2774, Abell v. Tait
- Federal Cases - 80 F.2d 939 (4th Cir. 1936), 3961-3963, Sitterding v. Commissioner of Internal Revenue
- Federal Cases - 289 U.S. 20 (1933), 460, Anderson v. Wilson
- Connecticut - 141 A. 657 (Conn. 1928), Carroll v. Arnold
