“ Commissioner of Internal Revenue 496 F.2d 1241 (1974) United States v. Rucker 496 F.2d 1244 (1974) Strittmatter v. Goodyear Tire & Rubber Company 496 F.2d 1245 (1974) Guzman-Flores v. United States Immigration 496 F.2d 1248 (1974) Powell v. K Rogers State Compensation Insurancefund 496 F.2d 1252 (1974) Bell v. Wolff 496 F.2d 1255 (1974) Occidental Life Insurance Company of North Carolina v. Pat Ryan & Associates Inc Occidental Life Insurance Company of North Carolina 496 F.2d 1269 (1974) Amos v. United States 496 F.2d 1274 (1974) Flanagan v. C Henderson 496 F.2d 1278 (1974) United States v. ”