Court of Appeals for the Ninth Circuit November 1941 casesUnited States v. LooneyConsolidated Engineering Co. v. United StatesUnited States v. GogginMoser v. Mortgage Guarantee Co.Somerville v. Commissioner of Internal RevenueDeere v. Southern Pac. Co.Powers v. BeardsleeMcCullough v. Baash-Ross Tool CompanyEquitable Life Assur. Soc. v. IrelanHoliday v. JohnstonChiamulera v. United StatesEdwards v. United StatesNational Reserve Ins. v. OrdCommissioner of Internal Revenue v. CliseHirsch v. Commissioner of Internal RevenueUnited States v. DavisMoore v. Commissioner of Internal RevenuePowell v. United States