discussed Cited "see" Albertson's, Inc., Petitioner-Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant See Smith Engineering Co. v. Rice, 102 F.2d 492, 499 (9th Cir.1938), ce rt. denied, 307 U.S. 637 , 59 S.Ct. 1034 , 83 L.Ed. 1519 (1939) ("We see no reason why we should make what we think would be an erroneous decision, because the applicable law was not insisted upon by one of the parties.”).

discussed Cited "see" Bintliff v. United States See also Commissioner of Internal Revenue v. Chase Manhattan Bank, 5 Cir. 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 ; accord Smith Engineering Co. v. Rice, 9 Cir.1938, 102 F.2d 492 , cert. denied, 307 U.S. 37 , 59 S.Ct. 1034 , 83 L.Ed. 1519 . 18 Mrs. Bintliff, jointly with her husband, pledged her second insurance policy to secure two bank notes, one for $100 and another for $1,400.

cited Cited "see, e.g." Margery G. Huntress v. Estate of Carroll B. Huntress, Deceased, Geneve Huntress See also Smith Engineering Co. v. Rice, 9 Cir., 102 F.2d 492 , certiorari denied 307 U.S. 637 , 59 S.Ct. 1034 , 83 L.Ed. 1519 , and Associated Indemnity Corp. v. Scott, 5 Cir., 103 F.2d 203 .