57 F.Supp. 609 (D.Minn. 1944), 473, Janes v. Reynolds
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- Federal Cases - 83 F.2d 655 (7th Cir. 1936), 5648, Commissioner of Internal Revenue v. Blair
- Federal Cases - 300 U.S. 5 (1937), 247, Blair v. Commissioner of Internal Revenue
- Federal Cases - 306 U.S. 363 (1939), 391, United States v. Jacobs
- Federal Cases - 309 U.S. 78 (1940), 210, Morgan v. Commissioner
- Minnesota - 100 N.W. 662 (Minn. 1904), 13,922, Semper v. Coates
