Court of Appeals for the Ninth Circuit October 1948 casesSamuel v. United StatesRees v. JensenRogers v. Pacific-Atlantic S.S. Co.Commissioner of Int. Rev. v. Est. of GartlingJoshua Hendy Corporation v. MillsHelbush v. FinkleSavoroff v. United StatesWolfe v. Commissioner of Internal RevenuePasadena Research Laboratories v. U.S.In re Burlingame Products Co. England v. MacKayMaloney v. SpencerCarmichael v. DelaneyCarey v. Hilo Finance & Thrift Co.Kennedy Name Plate Co. v. CommissionerMcCoy v. United StatesBudget Finance Plan v. EnglandLewis v. United StatesDavenport Found. v. Commr. of Internal Revenue