Court of Appeals for the Ninth Circuit September 1945 casesCommissioner of I.R. v. Est. of HoraceSwihart v. JohnstonUniversal Pictures Co. v. CummingsKerr v. SquierContractors, Pac. Naval Air Bases v. MarshallUnited States v. Pacific Mutual Life Ins. Co.Contractors v. MarshallCohen v. WhisnandRuff v. United States