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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Jh Harris v United States |
902 F2d 439; |
United States Court of Appeals, Fifth Circuit | United States | 7 Jun 1990 | WorldLII |
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| United States v Le Creel III | 711 F2d 575 | United States Court of Appeals, Fifth Circuit | United States | 29 Sep 1983 | WorldLII |
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| Jones v Commissioner of Internal Revenue | 640 F2d 745 | United States Court of Appeals, Fifth Circuit | United States | 27 Mar 1981 | WorldLII |
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| Owens v Commissioner | 568 F2d 1233 | United States Court of Appeals, Sixth Circuit | United States | 20 Dec 1977 | WorldLII |
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| Elot Raffety Farms Inc v United States | 511 F2d 1234 | United States Court of Appeals, Eighth Circuit | United States | 20 Mar 1975 | WorldLII |
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| Britt v United States | 431 F2d 227 | United States Court of Appeals, Fifth Circuit | United States | 14 May 1970 | WorldLII |
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| Breland v United States | [1963] USCA5 543 | United States Court of Appeals, Fifth Circuit | United States | 17 Sep 1963 | WorldLII |
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| Sherwin v United States | 320 F2d 137 | United States Court of Appeals, Ninth Circuit | United States | 8 Aug 1963 | WorldLII |
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| Breland v United States | 323 F2d 492 | United States Court of Appeals, Fifth Circuit | United States | 8 Aug 1963 | WorldLII |
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| Sherwin v United States | [1963] USCA9 238 | United States Court of Appeals, Ninth Circuit | United States | 11 Jun 1963 | WorldLII |
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| Haberman Farms Inc v United States | 305 F2d 787 | United States Court of Appeals, Eighth Circuit | United States | 16 Jul 1962 | WorldLII |
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| Commissioner of Internal Revenue v State-Adams Corporation | [1960] USCA2 557 | United States Court of Appeals, Second Circuit | United States | 31 Oct 1960 | WorldLII |
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| Commissioner of Internal Revenue v State-Adams Corporation | 283 F2d 395 | United States Court of Appeals, Second Circuit | United States | 13 Oct 1960 | WorldLII |
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| O'Neill v Commissioner of Internal Revenue | 271 F2d 44 | United States Court of Appeals, Ninth Circuit | United States | 13 Oct 1959 | WorldLII |
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| Jackson v Commissioner of Internal Revenue | [1956] USCA2 256 | United States Court of Appeals, Second Circuit | United States | 3 May 1956 | WorldLII |
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| Jackson v Commissioner of Internal Revenue | 233 F2d 289 | United States Court of Appeals, Second Circuit | United States | 4 Apr 1956 | WorldLII |
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| Kraft Foods Co v Commissioner of Internal Revenue | 232 F2d 118 | United States Court of Appeals, Second Circuit | United States | 2 Apr 1956 | WorldLII |
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| Buckley v Commissioner of Internal Revenue | [1956] USCA2 196 | United States Court of Appeals, Second Circuit | United States | 29 Mar 1956 | WorldLII |
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| Buckley v Commissioner of Internal Revenue | 231 F2d 204 | United States Court of Appeals, Second Circuit | United States | 13 Mar 1956 | WorldLII |
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| Kraft Foods Co v Commissioner of Internal Revenue | [1955] USCA2 587 | United States Court of Appeals, Second Circuit | United States | 16 Dec 1955 | WorldLII |
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| Sanders v Commissioner |
225 F2d 629; |
United States Court of Appeals, Tenth Circuit | United States | 30 Sep 1955 | WorldLII |
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| Sanders v Commissioner of Internal Revenue | [1955] USCA10 140 | United States Court of Appeals, Tenth Circuit | United States | 17 Aug 1955 | WorldLII |
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| United States v C Bruswitz C | [1955] USCA2 244 | United States Court of Appeals, Second Circuit | United States | 18 Apr 1955 | WorldLII |
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| United States v C Bruswitz C | 219 F2d 59 | United States Court of Appeals, Second Circuit | United States | 12 Jan 1955 | WorldLII |
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| Delaney v Gardner | 204 F2d 855 | United States Court of Appeals, First Circuit | United States | 5 Jun 1953 | WorldLII |
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| John Denning Co v Commissioner of Internal Revenue | 180 F2d 288 | United States Court of Appeals, Tenth Circuit | United States | 8 Feb 1950 | WorldLII |
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| Haywood Lumber Mining Co v Commissioner of Internal Revenue | [1950] USCA2 8 | United States Court of Appeals, Second Circuit | United States | 4 Jan 1950 | WorldLII |
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| Haywood Lumber Mining Co v Commissioner of Internal Revenue | 178 F2d 769 | United States Court of Appeals, Second Circuit | United States | 6 Dec 1949 | WorldLII |
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