42 A.2d 366 (Conn. 1945), Day v. Walsh
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- Federal Cases - 102 F.2d 380 (1st Cir. 1939), 3386, Old Colony Trust Co. v. Commissioner of Internal Revenue
- Federal Cases - 110 F.2d 734 (2nd Cir. 1940), 232, Commissioner of Internal Revenue v. Le Gierse
- Federal Cases - 113 F.2d 833 (3rd Cir. 1940), 7242, C. I. R. v. Keller's Estate
- Federal Cases - 111 F.2d 422 (8th Cir. 1940), 11608, Helvering v. Tyler
- Federal Cases - 169 U.S. 139 (1898), 142, Ritter v. Mutual Life Insurance Company of New York