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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| James Reburiano and Urbano Reburiano v Honorable Court of Appeals and Pepsi Cola Bottling Co of the Philippines Inc | [1999] PHSC 24 | Supreme Court of the Philippines | Philippines | 21 Jan 1999 | AsianLII |
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| Commissioner of Internal Revenue v the Court of Appeals, Court of Tax Appeals and a Soriano Corporation | [1999] PHSC 9 | Supreme Court of the Philippines | Philippines | 20 Jan 1999 | AsianLII |
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| Shimberg v United States | 577 F2d 283 | United States Court of Appeals, Fifth Circuit | United States | 28 Jul 1978 | WorldLII |
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| Doyle v District of Columbia |
124 USApp DC 207; |
United States Court of Appeals, District of Columbia Circuit | United States - District of Columbia | 30 Jun 1966 | WorldLII |
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| Doyle v District of Columbia | 363 F2d 694 | United States Court of Appeals, District of Columbia Circuit | United States | 17 May 1966 | WorldLII |
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| Sorem v Commissioner of Internal Revenue | 334 F2d 275 | United States Court of Appeals, Tenth Circuit | United States | 9 Jul 1964 | WorldLII |
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| Kerr v Commissioner of Internal Revenue | 326 F2d 225 | United States Court of Appeals, Ninth Circuit | United States | 3 Jan 1964 | WorldLII |
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| Ballenger v United States | 301 F2d 192 | United States Court of Appeals, Fourth Circuit | United States | 19 Mar 1962 | WorldLII |
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| Bradbury v Commissioner of Internal Revenue | [1962] USCA1 3 | United States Court of Appeals, First Circuit | United States | 15 Jan 1962 | WorldLII |
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| Bradbury v Commissioner of Internal Revenue | 298 F2d 111 | United States Court of Appeals, First Circuit | United States | 6 Nov 1961 | WorldLII |
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| Ballenger v United States | [1961] USCA4 274 | United States Court of Appeals, Fourth Circuit | United States | 25 Oct 1961 | WorldLII |
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| United States v Carey | 289 F2d 531 | United States Court of Appeals, Eighth Circuit | United States | 5 May 1961 | WorldLII |
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| Heman v Commissioner of Internal Revenue | 283 F2d 227 | United States Court of Appeals, Eighth Circuit | United States | 25 Oct 1960 | WorldLII |
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| Cobb v Callan Court Co | 274 F2d 532 | United States Court of Appeals, Fifth Circuit | United States | 29 Jan 1960 | WorldLII |
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| United States v Fewell | 255 F2d 496 | United States Court of Appeals, Fifth Circuit | United States | 23 May 1958 | WorldLII |
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| Pacific Vegetable Oil Corporation v Commissioner of Internal Revenue | 251 F2d 682 | United States Court of Appeals, Ninth Circuit | United States | 8 Jul 1957 | WorldLII |
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| Earle v Woodlaw |
245 F2d 119; |
United States Court of Appeals, Ninth Circuit | United States | 24 Jun 1957 | WorldLII |
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| Estate Lukens Lukens v Commissioner of Internal Revenue | [1957] USCA3 212 | United States Court of Appeals, Third Circuit | United States | 11 Jun 1957 | WorldLII |
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| Ferro v Commissioner of Internal Revenue | [1957] USCA3 104 | United States Court of Appeals, Third Circuit | United States | 20 Mar 1957 | WorldLII |
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| Estate Lukens Lukens v Commissioner of Internal Revenue | 246 F2d 403 | United States Court of Appeals, Third Circuit | United States | 8 Mar 1957 | WorldLII |
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| Earle v Woodlaw | [1957] USCA9 78 | United States Court of Appeals, Ninth Circuit | United States | 28 Feb 1957 | WorldLII |
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| Northup v United States | [1957] USCA2 10 | United States Court of Appeals, Second Circuit | United States | 8 Jan 1957 | WorldLII |
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| Ferro v Commissioner of Internal Revenue | (1957) 242 F2d 838 | United States Court of Appeals, Third Circuit | United States | 20 Dec 1956 | WorldLII |
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| Northup v United States | 240 F2d 304 | United States Court of Appeals, Second Circuit | United States | 9 Nov 1956 | WorldLII |
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| Hawkinson v Commissioner of Internal Revenue | [1956] USCA2 382 | United States Court of Appeals, Second Circuit | United States | 23 Jul 1956 | WorldLII |
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| Hawkinson v Commissioner of Internal Revenue | 235 F2d 747 | United States Court of Appeals, Second Circuit | United States | 16 Feb 1956 | WorldLII |
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| Woodworth v Commissioner of Internal Revenue | 218 F2d 719 | United States Court of Appeals, Sixth Circuit | United States | 27 Jan 1955 | WorldLII |
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| Jones v Griffin | 216 F2d 885 | United States Court of Appeals, Tenth Circuit | United States | 15 Nov 1954 | WorldLII |
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| Keefe v Cote | 213 F2d 651 | United States Court of Appeals, First Circuit | United States | 18 Jun 1954 | WorldLII |
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| Commissioner of Internal Revenue v Sullivan | 210 F2d 607 | United States Court of Appeals, Fifth Circuit | United States | 23 Feb 1954 | WorldLII |
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| Commissioner Internal Revenue v Roberts | 203 F2d 304 | United States Court of Appeals, Fourth Circuit | United States | 7 Apr 1953 | WorldLII |
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| Commissioner Internal Revenue v Roberts | [1953] USCA4 54 | United States Court of Appeals, Fourth Circuit | United States | 17 Mar 1953 | WorldLII |
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| Boyle v Commissioner of Internal Revenue | 187 F2d 557 | United States Court of Appeals, Third Circuit | United States | 27 Feb 1951 | WorldLII |
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| Boyle v Commissioner of Internal Revenue | [1950] USCA3 368 | United States Court of Appeals, Third Circuit | United States | 22 Dec 1950 | WorldLII |
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