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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| United Dominion Industries, Inc v United States |
532 US 822; |
United States Supreme Court | United States | 4 Jun 2001 | WorldLII |
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| Andrew Tell Investment Co v Commissioner of Internal Revenue | 473 F2d 1032 | United States Court of Appeals, Ninth Circuit | United States | 5 Feb 1973 | WorldLII |
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| Hall Paving Co v United States | 471 F2d 261 | United States Court of Appeals, Fifth Circuit | United States | 8 Jan 1973 | WorldLII |
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| Your Host Inc v Commissioner of Internal Revenue | 489 F2d 957 | United States Court of Appeals, Second Circuit | United States | 11 Dec 1973 | WorldLII |
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| Wisconsin Big Boy Corporation v Commissioner of Internal Revenue | 452 F2d 137 | United States Court of Appeals, Seventh Circuit | United States | 23 Nov 1971 | WorldLII |
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| Vulcan Materials Co v United States | 446 F2d 690 | United States Court of Appeals, Fifth Circuit | United States | 25 Jun 1971 | WorldLII |
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| Swiss Colony Inc v Commissioner of Internal Revenue | 428 F2d 49 | United States Court of Appeals, Seventh Circuit | United States | 3 Jun 1970 | WorldLII |
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| Southeastern Canteen Co v Commissioner of Internal Revenue | 410 F2d 615 | United States Court of Appeals, Sixth Circuit | United States | 13 May 1969 | WorldLII |
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| Borge v Commissioner of Internal Revenue | [1968] USCA2 724 | United States Court of Appeals, Second Circuit | United States | 17 Dec 1968 | WorldLII |
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| Maxwell Hardware Co v Commissioner of Internal Revenue | [1965] USCA9 169 | United States Court of Appeals, Ninth Circuit | United States | 10 May 1965 | WorldLII |
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| Bonneville Locks Towing Co v United States | 343 F2d 790 | United States Court of Appeals, Ninth Circuit | United States | 23 Mar 1965 | WorldLII |
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| Kessmar Construction Co v Commissioner of Internal Revenue | 336 F2d 865 | United States Court of Appeals, Ninth Circuit | United States | 28 Aug 1964 | WorldLII |
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| Hawaiian Trust Co Ltd v United States | 291 F2d 761 | United States Court of Appeals, Ninth Circuit | United States | 25 May 1961 | WorldLII |
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