141 F.2d 208 (2nd Cir. 1944), 60, Johnston v. Helvering
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- Federal Cases - 118 F.2d 644 (1st Cir. 1941), 3635, Plunkett v. Commissioner of Internal Revenue
- Federal Cases - 305 U.S. 188 (1938), 48, Lyeth v. Hoey
- New York - 245 A.D. 818, In re Will of Chapal
- Ohio - 11 N.E.2d 115 (Ohio App. 6 Dist. 1937), City of Sandusky v. City Commission of Sandusky
- New York - 269 N.Y. 464, In re Chapal's Will