121 F.2d 692 (3rd Cir. 1941), 7652, Smith v. United States
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- Federal Cases - 78 F.2d 118 (1st Cir. 1935), 2985, Commissioner of Internal Revenue v. Cordingley
- Federal Cases - 78 F.2d 156 (2nd Cir. 1935), 352, Commissioner of Internal Revenue v. Quackenbos
- Federal Cases - 98 F.2d 717 (2nd Cir. 1938), 12, Patty v. Helvering
- Federal Cases - 79 F.2d 73 (3rd Cir. 1935), 5630, Brown v. Commissioner of Internal Revenue
- Federal Cases - 34 F.Supp. 947 (D.Del. 1940), 53, Smith v. United States
