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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Estate Reilly Reilly v Commissioner of Internal Revenue | 239 F2d 797 | United States Court of Appeals, Third Circuit | United States | 18 Oct 1956 | WorldLII |
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| Commissioner of Internal Revenue v Twogood's Estate | 194 F2d 627 | United States Court of Appeals, Second Circuit | United States | 25 Feb 1952 | WorldLII |
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| Capital Gains and Losses |
26 USC 1952; |
United States Code | United States | circa 1952 | LII (Cornell) |
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| Two-good v Commissioner |
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United Kingdom | circa 1950 |
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| 26 USC 812 | 26 USC 812 | United States Code | United States | circa 1952 | LII (Cornell) |
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