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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Meiers v Commissioner of Internal Revenue | [1986] USCA7 57 | United States Court of Appeals, Seventh Circuit | United States | 23 Jan 1986 | WorldLII |
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| Campbell Taggart Inc v United States |
744 F2d 442; |
United States Court of Appeals, Fifth Circuit | United States | 19 Oct 1984 | WorldLII |
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| Moller v United States | 721 F2d 810 | United States Court of Appeals, Federal Circuit | United States | 18 Nov 1983 | WorldLII |
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| Drucker v Commissioner of Internal Revenue | 715 F2d 67 | United States Court of Appeals, Second Circuit | United States | 19 Aug 1983 | WorldLII |
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