102 P.2d 194 (Or. 1940), Broadway-Madison Corp. v. Fisher
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- Federal Cases - 102 F.2d 930 (7th Cir. 1939), 6751, Commissioner of Internal Revenue v. Patrick Cudahy Family Co.
- Federal Cases - 110 F.2d 725 (3rd Cir. 1940), 7246, Commissioner of Internal Revenue v. Coward
- Federal Cases - 100 F.2d 62 (9th Cir. 1938), 8726, Commissioner of Internal Revenue v. Plestcheeff
- Federal Cases - 78 F.2d 778 (8th Cir. 1934), 10119, Helvering v. Missouri State Life Ins. Co.
- Federal Cases - 84 F.2d 478 (8th Cir. 1936), 10535, Merchants Bank Bldg. Co. v. Helvering