Court of Appeals for the Ninth Circuit October 1948 casesCommissioner of Int. Rev. v. Est. of GartlingSamuel v. United StatesRees v. JensenLewis v. United StatesDavenport Found. v. Commr. of Internal RevenueWolfe v. Commissioner of Internal RevenuePasadena Research Laboratories v. U.S.Helbush v. FinkleSavoroff v. United StatesMaloney v. SpencerJoshua Hendy Corporation v. MillsMcCoy v. United StatesBudget Finance Plan v. EnglandRogers v. Pacific-Atlantic S.S. Co.Estate of Isadore ZellerbachPullman Co. v. TeutschmanCarmichael v. DelaneyCarey v. Hilo Finance & Thrift Co.Kennedy Name Plate Co. v. CommissionerIn re Burlingame Products Co. England v. MacKay