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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Dairy Queen of Oklahoma v Commissioner of Internal Revenue | 250 F2d 503 | United States Court of Appeals, Tenth Circuit | United States | 3 Dec 1957 | WorldLII |
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 19 |
| Rollman v Commissioner of Internal Revenue | 244 F2d 634 | United States Court of Appeals, Fourth Circuit | United States | 8 May 1957 | WorldLII |
|
18 |
| Schmitt v Commissioner of Internal Revenue | 271 F2d 301 | United States Court of Appeals, Ninth Circuit | United States | 15 Oct 1959 | WorldLII |
|
11 |
| Moberg v Commissioner of Internal Revenue | 305 F2d 800 | United States Court of Appeals, Fifth Circuit | United States | 1 Aug 1962 | WorldLII |
|
9 |
| Merck Co v R Smith | 261 F2d 162 | United States Court of Appeals, Third Circuit | United States | 9 Oct 1958 | WorldLII |
|
9 |
| Bannister v United States | 262 F2d 175 | United States Court of Appeals, Fifth Circuit | United States | 23 Dec 1958 | WorldLII |
|
8 |
| Lockhart v Commissioner of Internal Revenue | 258 F2d 343 | United States Court of Appeals, Third Circuit | United States | 18 Jul 1958 | WorldLII |
|
7 |
| Moberg v Commissioner of Internal Revenue | 310 F2d 782 | United States Court of Appeals, Ninth Circuit | United States | 8 Nov 1962 | WorldLII |
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5 |
| Kirby II v United States | 297 F2d 466 | United States Court of Appeals, Fifth Circuit | United States | 13 Dec 1961 | WorldLII |
|
5 |
| Storm v United States | 243 F2d 708 | United States Court of Appeals, Fifth Circuit | United States | 1 May 1957 | WorldLII |
|
5 |
| Oak Manufacturing Co v United States | 301 F2d 259 | United States Court of Appeals, Seventh Circuit | United States | 4 Apr 1962 | WorldLII |
|
4 |
| Young v Commissioner of Internal Revenue | 269 F2d 89 | United States Court of Appeals, Second Circuit | United States | 13 Feb 1959 | WorldLII |
|
4 |
| Wing v Commissioner of Internal Revenue | 278 F2d 656 | United States Court of Appeals, Eighth Circuit | United States | 2 Jun 1960 | WorldLII |
|
3 |
| Magnus v Commissioner of Internal Revenue | 259 F2d 893 | United States Court of Appeals, Third Circuit | United States | 22 Apr 1958 | WorldLII |
|
3 |
| Puschelberg v United States | 330 F2d 56 | United States Court of Appeals, Sixth Circuit | United States | 6 Apr 1964 | WorldLII |
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|
| Young v Commissioner of Internal Revenue | [1959] USCA2 428 | United States Court of Appeals, Second Circuit | United States | 13 Jul 1959 | WorldLII |
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|
| Magnus v Commissioner of Internal Revenue | [1958] USCA3 399 | United States Court of Appeals, Third Circuit | United States | 7 Oct 1958 | WorldLII |
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| Lockhart v Commissioner of Internal Revenue | [1958] USCA3 191 | United States Court of Appeals, Third Circuit | United States | 24 Apr 1958 | WorldLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Magnus v Commissioner of Internal Revenue | 259 F2d 893 | United States Court of Appeals, Third Circuit | United States | 22 Apr 1958 | WorldLII |
|
3 |
| Puschelberg v United States | 330 F2d 56 | United States Court of Appeals, Sixth Circuit | United States | 6 Apr 1964 | WorldLII |
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|
| Young v Commissioner of Internal Revenue | [1959] USCA2 428 | United States Court of Appeals, Second Circuit | United States | 13 Jul 1959 | WorldLII |
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|
| Magnus v Commissioner of Internal Revenue | [1958] USCA3 399 | United States Court of Appeals, Third Circuit | United States | 7 Oct 1958 | WorldLII |
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| Lockhart v Commissioner of Internal Revenue | [1958] USCA3 191 | United States Court of Appeals, Third Circuit | United States | 24 Apr 1958 | WorldLII |
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