Court of Appeals for the Ninth Circuit November 1941 casesUnited States v. GogginConsolidated Engineering Co. v. United StatesMoser v. Mortgage Guarantee Co.Somerville v. Commissioner of Internal RevenueDeere v. Southern Pac. Co.Equitable Life Assur. Soc. v. IrelanHoliday v. JohnstonPowers v. BeardsleeChiamulera v. United StatesEdwards v. United StatesUnited States v. LooneyCommissioner of Internal Revenue v. CliseHirsch v. Commissioner of Internal RevenueMoore v. Commissioner of Internal RevenuePowell v. United StatesUnited States v. DavisMcCullough v. Baash-Ross Tool CompanyNational Reserve Ins. v. Ord