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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| John Hancock Financial Services Inc v United States | 378 F3d 1302 | United States Court of Appeals, Federal Circuit | United States | 9 Aug 2004 | WorldLII |
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| American Mutual Life Insurance Co and Subsidiaries, Plaintiff-Appellant, v United States, Defendant-Appellee | 267 F3d 1344 | United States Court of Appeals, Federal Circuit | United States | 3 Oct 2001 | WorldLII |
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| Bronson v United States | [1995] USCAFED 113 | United States Court of Appeals, Federal Circuit | United States | 26 Jan 1995 | WorldLII |
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| Pine Products Corporation v United States | 945 F2d 1555 | United States Court of Appeals, Federal Circuit | United States | 30 Sep 1991 | WorldLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Mingus Constructors, Inc v United States | 812 F2d 1387 | United States Court of Appeals, Federal Circuit | United States | 3 Mar 1987 | WorldLII |
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| Anderson v Liberty Lobby, Inc |
477 US 242; |
United States Supreme Court | United States | 25 Jun 1986 | WorldLII |
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| Hillsboro Nat Bank v Commissioner |
460 US 370; |
United States Supreme Court | United States | 7 Mar 1983 | WorldLII |
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| Waynesboro Knitting Co v Commissioner of Internal Revenue | 225 F2d 477 | United States Court of Appeals, Third Circuit | United States | 29 Aug 1955 | WorldLII |
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| Burnet v Sanford & Brooks Co |
282 US 359; |
United States Supreme Court | United States | 5 Jan 1931 | WorldLII |
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| American Financial Corporation v Commissioner |
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United Kingdom |
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| Bituminous Casualty Corporation v Commissioner |
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United Kingdom |
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| 26 USC 1201 | 26 USC 1201 | United States Code | United States | LII (Cornell) |
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| 26 USC 832 |
26 USC 832; |
United States Code | United States | LII (Cornell) |
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| 26 USC 111 | 26 USC 111 | United States Code | United States | LII (Cornell) |
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| Allstate Ins Co v United States |
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United States |
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