Court of Appeals for the Second Circuit October 1946 casesUnited States v. WatkinsPratt's Estate v. Commr. of Internal RevenueDarlington v. National Bulk CarriersSilesian-American Corporation v. MarkhamInsular Sugar Ref. Corp. v. Commr. of Int. RMartin v. CampanaroMcCarthy v. Safeway StoresAsselta v. 149 Madison Ave. Corp.Brooklyn Nat'l. Corp. v. Commissioner of Internal RevenueMartin Marine Transportation Co. v. BermudaSeifert v. Commissioner of Internal RevenueBenz v. Celeste Fur Dyeing Dressing Corp.Champion Spark Plug Co. v. Sanders