Court of Appeals for the Ninth Circuit October 1948 casesCommissioner of Int. Rev. v. Est. of GartlingLewis v. United StatesDavenport Found. v. Commr. of Internal RevenueSavoroff v. United StatesMaloney v. SpencerHelbush v. FinkleSamuel v. United StatesRees v. JensenMcCoy v. United StatesBudget Finance Plan v. EnglandRogers v. Pacific-Atlantic S.S. Co.Pasadena Research Laboratories v. U.S.Wolfe v. Commissioner of Internal RevenueEstate of Isadore ZellerbachPullman Co. v. TeutschmanJoshua Hendy Corporation v. MillsIn re Burlingame Products Co. England v. MacKayCarmichael v. DelaneyCarey v. Hilo Finance & Thrift Co.Kennedy Name Plate Co. v. Commissioner