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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| Baldwin-Lima-Hamilton Corporation v United States | 435 F2d 182 | United States Court of Appeals, Seventh Circuit | United States | 3 Dec 1970 | WorldLII |
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| Philipp Brothers Chemicals Inc v Commissioner of Internal Revenue | [1970] USCA2 885 | United States Court of Appeals, Second Circuit | United States | 1 Dec 1970 | WorldLII |
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| Philipp Brothers Chemicals Inc v Commissioner of Internal Revenue | 435 F2d 53 | United States Court of Appeals, Second Circuit | United States | 29 Sep 1970 | WorldLII |
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| Likins-Foster Honolulu Corporation v Commissioner of Internal Revenue | 417 F2d 285 | United States Court of Appeals, Tenth Circuit | United States | 16 Oct 1969 | WorldLII |
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| Braun Co v Commissioner of Internal Revenue | [1968] USCA2 398 | United States Court of Appeals, Second Circuit | United States | 13 Jun 1968 | WorldLII |
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| Charles Town Incorporated v Commissioner of Internal Revenue | 372 F2d 415 | United States Court of Appeals, Fourth Circuit | United States | 31 Jan 1967 | WorldLII |
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| Oil Base Inc v Commissioner of Internal Revenue | 362 F2d 212 | United States Court of Appeals, Ninth Circuit | United States | 23 May 1966 | WorldLII |
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| Land Co v United States | 361 F2d 607 | United States Court of Appeals, Fourth Circuit | United States | 9 Feb 1966 | WorldLII |
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| Spicer Theatre Inc v Commissioner of Internal Revenue | 346 F2d 704 | United States Court of Appeals, Sixth Circuit | United States | 8 Jun 1965 | WorldLII |
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| Shaw Construction Co v Commissioner of Internal Revenue | 323 F2d 316 | United States Court of Appeals, Ninth Circuit | United States | 20 Sep 1963 | WorldLII |
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| Mel Dar Corporation v Commissioner of Internal Revenue | 309 F2d 525 | United States Court of Appeals, Ninth Circuit | United States | 27 Oct 1962 | WorldLII |
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| James Realty Co v United States | 280 F2d 394 | United States Court of Appeals, Eighth Circuit | United States | 21 Jul 1960 | WorldLII |
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| Aiken Drive-in Theatre Corporation v United States | [1960] USCA4 153 | United States Court of Appeals, Fourth Circuit | United States | 27 May 1960 | WorldLII |
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| Simon Murphy Co v Commissioner of Internal Revenue | 231 F2d 639 | United States Court of Appeals, Sixth Circuit | United States | 2 Apr 1956 | WorldLII |
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| Commissioner of Internal Revenue v Chelsea Products | 197 F2d 620 | United States Court of Appeals, Third Circuit | United States | 24 Jun 1952 | WorldLII |
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| Advance Machinery Exchange v Commissioner of Internal Revenue | 196 F2d 1006 | United States Court of Appeals, Second Circuit | United States | 8 Apr 1952 | WorldLII |
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| Jones v Jefferson Standard Life Insurance Co |
296 US 645; |
United States Supreme Court | United States | 9 Dec 1935 | WorldLII |
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| 304 Docket 31788 |
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United States - Pennsylvania | circa 1969 |
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| 42 Tax Cas 713 |
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United Kingdom | circa 1969 |
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| 41 Tax Cas 821 |
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United Kingdom | circa 1969 |
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| 1 Sec 482 |
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United States | circa 1969 |
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| Polak's Frutal Works, Inc v Comm'r of Internal Revenue |
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United Kingdom | circa 1969 |
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