Court of Appeals for the Second Circuit April 1946 casesUnited States v. BeekmanDe Castro's Estate v. Commissioner of Internal RevenueGreat Lakes Dredge Dock Co. v. the SantiagoSeaboard Sand Gravel Corp. v. Moran TowingKirschenbaum v. Commr. of Internal RevenueChristie v. CohanUnited States v. Arrow Packing CorporationMeltzer v. Commissioner of Internal RevenueVanderlip v. Commissioner of Internal RevenueCommissioner of Internal Revenue v. CraneField v. American-West African LineIn re EakinShamrock Towing Co. v. Fichter Steel Corp.Phelan v. Middle States Oil CorporationLittel v. Commissioner of Internal RevenuePorter v. MillerCanadian Aviator v. United StatesReynolds v. Goodwin-Hill CorporationFishgold v. Sullivan Drydock Repair Corp.Mahar v. Gartland S.S. Co.United States v. HauckAgwilines, Inc. v. Eagle Oil Shipping Co.