Court of Appeals for the Ninth Circuit September 1932 casesMerriam v. United States District CourtMassachusetts Mut. Life Ins. Co. v. MorrisCarrara v. United StatesCommissioner of Int. Rev. v. W. Union Life Ins. Co.A.T. Jergins Trust v. Commr. of Internal RevenuePedder v. Commissioner of Internal RevenueTonningsen v. Commissioner of Internal RevenueHannah v. SwiftSnodgrass v. United StatesStreet v. Pacific Indemnity Co.Ke-Sun Oil Co. v. HamiltonWildschutz v. Commissioner of Internal RevenueExchange Nat. Bank of Spokane v. MeikleDrazich v. ArcherRyotaro Kishiyama v. CarrPacific Employers' Ins. Co. v. Pillsbury