Court of Appeals for the Second Circuit March 1930 casesOcean S.S. Co. v. United StatesMacGregor v. Johnson-Cowdin-Emmerich, Inc.Cohan v. Commissioner of Internal RevenueLehigh Hudson River Ry. Company v. C.I.RUnited States ex Rel. Ball v. DayNew York Life Ins. Co. v. BowersThe Holly ParkMarshall v. International Mercantile Marine Co.Stewart v. U.S. Shipping Board Merchant FleetUnited States v. DennettNieblo Mfg. Co. v. PrestonMatter of Dailey's Towing Line, Inc.The TommyThomas v. Union Indemnity CompanyWright v. the Steamtug Edward ChiltonIn re BehrensLongson v. BelascoArmstrong v. CampbellHarris v. Commissioner of Internal RevenueAachen Munich Fire Ins. Co. v. Guar. Tr. Co.In re Everick Art CorporationP.W. Chapman Co. v. CorneliusThe W.L. SteedClaude Neon Lights, Inc. v. American Neon Light