99 F.2d 318 (8th Cir. 1938), 11207, Congdon v. Commissioner of Internal Revenue
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- Federal Cases - 89 F.2d 596 (9th Cir. 1937), 8238, Bush v. Commissioner of Internal Revenue
- Federal Cases - 283 U.S. 148 (1931), 129, Burnet v. Whitehouse
- Federal Cases - 290 U.S. 365 (1933), 75, Helvering v. Butterworth
- Minnesota - 155 N.W. 751 (Minn. 1916), 19,534, Elberg v. Elberg
- Minnesota - 160 N.W. 790 (Minn. 1917), 20,024, Barney v. May
