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 RevenueSavoroff v. United StatesMcCoy v. United StatesBudget Finance Plan v. EnglandMaloney v. SpencerHelbush v. FinkleJoshua Hendy Corporation v. MillsEstate of Isadore ZellerbachPullman Co. v. TeutschmanPasadena Research Laboratories v. U.S.Wolfe v. Commissioner of Internal RevenueIn re Burlingame Products Co. England v. MacKayCarmichael v. DelaneyCarey v. Hilo Finance & Thrift Co.Kennedy Name Plate Co. v. CommissionerRogers v. Pacific-Atlantic S.S. Co.