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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Colorado Public Interest Research Group Inc v Train | 507 F2d 743 | United States Court of Appeals, Tenth Circuit | United States | 9 Dec 1974 | WorldLII |
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| United States v H M Branson Distributing Co | 398 F2d 929 | United States Court of Appeals, Sixth Circuit | United States | 2 Aug 1968 | WorldLII |
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| United States v Western Pacific Railroad Co | 385 F2d 161 | United States Court of Appeals, Tenth Circuit | United States | 26 Dec 1967 | WorldLII |
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| United States v Western Pacific Railroad Co | [1967] USCA10 247 | United States Court of Appeals, Tenth Circuit | United States | 8 Aug 1967 | WorldLII |
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| General Bancshares Corporation v Commissioner | 326 F2d 712 | United States Court of Appeals, Eighth Circuit | United States | 28 Jan 1964 | WorldLII |
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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Hanover Bank v Commissioner |
369 US 672; |
United States Supreme Court | United States | 21 May 1962 | WorldLII |
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| Arcadia Savings and Loan Association v Commissioner of Internal Revenue | 300 F2d 247 | United States Court of Appeals, Ninth Circuit | United States | 13 Mar 1962 | WorldLII |
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| Diamond Cattle Co v Commissioner of Internal Revenue | 233 F2d 739 | United States Court of Appeals, Tenth Circuit | United States | 17 May 1956 | WorldLII |
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| Lykes v United States |
343 US 118; |
United States Supreme Court | United States | 28 Apr 1952 | WorldLII |
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| Nicholas v Denver & R G W R Co | 195 F2d 428 | United States Court of Appeals, Tenth Circuit | United States | 18 Mar 1952 | WorldLII |
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| Crane v Commissioner |
331 US 1; |
United States Supreme Court | United States | 14 Apr 1947 | WorldLII |
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| Helvering v Winmill |
305 US 79; |
United States Supreme Court | United States | 7 Nov 1938 | WorldLII |
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| Schechter Poultry Corporation v United States |
295 US 495; |
United States Supreme Court | United States | 27 May 1935 | WorldLII |
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| Panama Refining Co v Ryan |
293 US 388; |
United States Supreme Court | United States | 7 Jan 1935 | WorldLII |
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| Gay v Ruff |
292 US 25; |
United States Supreme Court | United States | 2 Apr 1934 | WorldLII |
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| Old Colony Railroad Co v Commissioner |
284 US 552; |
United States Supreme Court | United States | 15 Feb 1932 | WorldLII |
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| Willcuts v Milton Dairy Co |
275 US 215; |
United States Supreme Court | United States | 21 Nov 1927 | WorldLII |
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| Edwards v Douglas |
269 US 204; |
United States Supreme Court | United States | 23 Nov 1925 | WorldLII |
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| Eisner v Macomber |
252 US 189; |
United States Supreme Court | United States | 16 Apr 1919 | WorldLII |
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| 521 PL 183 |
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United Kingdom | circa 1962 | Westlaw |
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| 100 ALR 699 |
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Australia | circa 1962 | LexisNexis AU |
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| 74 f2d 604 |
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United States | Westlaw |
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