Court of Appeals for the Ninth Circuit February 1935 casesCollins v. WelshGordon v. Commissioner of Internal RevenueWiley v. United StatesDibblee v. Commissioner of Internal RevenueSullivan v. United StatesForno v. CoyleKumaki Koga v. BerkshireKeeler v. MacKinnonBru v. WhiteEL PASO S.W.R. CO. v. PHELPS-DODGE MERCANTILECommissioner of Internal Revenue v. Gerard