Court of Appeals for the Second Circuit May 1940 casesWeber v. Commissioner of Internal RevenueHiggins v. Commissioner of Internal RevenueColonial Trust Co. v. Commissioner of Internal RevenueIn re J.P. Linahan, Inc.United States v. MascuchCoates v. United StatesNichols v. HelveringKimmich v. PotterCity Bank Farmers Trust Co. v. Commissioner of Internal RevenueUnited States v. SmithTilton v. Model Taxi CorporationHort v. HelveringWright v. Securities and Exchange CommissionHaight v. First Trust Deposit CompanyUnited States v. ZiskinThe E.T. HalloranLong Island Drug Co. v. Commissioner of Internal RevenueIn re AlvinoUnited States v. BayerReconstruction Finance Corp. v. J.G. MenihanIn re Haytian Corporation of AmericaCrowther v. Helvering