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| Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
| 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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| 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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| Cleveland v Commissioner of Internal Revenue | [1964] USCA3 11 | United States Court of Appeals, Third Circuit | United States | 9 Jan 1964 | WorldLII |
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| Cleveland v Commissioner of Internal Revenue | 335 F2d 473 | United States Court of Appeals, Third Circuit | United States | 10 Aug 1964 | 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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| 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 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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| Datlof v United States | [1966] USCA3 509 | United States Court of Appeals, Third Circuit | United States | 1 Nov 1966 | WorldLII |
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| Datlof v United States | 370 F2d 655 | United States Court of Appeals, Third Circuit | United States | 29 Dec 1966 | 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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| Earle v Woodlaw | [1957] USCA9 78 | United States Court of Appeals, Ninth Circuit | United States | 28 Feb 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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| 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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| 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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| 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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| 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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| 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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| Kessner v Commissioner of Internal Revenue | [1957] USCA3 273 | United States Court of Appeals, Third Circuit | United States | 8 Oct 1957 | WorldLII |
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| Kessner v Commissioner of Internal Revenue | [1957] USCA3 293 | United States Court of Appeals, Third Circuit | United States | 29 Oct 1957 | WorldLII |
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| Moloney v United States | 521 F2d 491 | United States Court of Appeals, Sixth Circuit | United States | 23 Jul 1975 | WorldLII |
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| United States v Davis |
397 US 301; |
United States Supreme Court | United States | 27 Apr 1970 | 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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