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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Estate Sheaffer II v Commissioner of Internal Revenue | [1963] USCA8 66 | United States Court of Appeals, Eighth Circuit | United States | 6 Mar 1963 | WorldLII |
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| Estate Sheaffer II v Commissioner of Internal Revenue | 313 F2d 738 | United States Court of Appeals, Eighth Circuit | United States | 13 Feb 1963 | WorldLII |
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| Gallon v Lloyd-Thomas Co |
264 F2d 821; |
United States Court of Appeals, Eighth Circuit | United States | 25 Mar 1959 | WorldLII |
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| International Bldg Co v United States | 199 F2d 12 | United States Court of Appeals, Eighth Circuit | United States | 19 Sep 1952 | WorldLII |
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| Simcox v San Juan Shipyard Inc | 754 F2d 430 | United States Court of Appeals, First Circuit | United States | 7 Feb 1985 | WorldLII |
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| Rosello Hnos v Figueroa | 233 F2d 248 | United States Court of Appeals, First Circuit | United States | 11 May 1956 | WorldLII |
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| Hirst v Commissioner of Internal Revenue | 572 F2d 427 | United States Court of Appeals, Fourth Circuit | United States | 4 Jan 1978 | WorldLII |
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| Slavitt v Kauhi | 384 F2d 530 | United States Court of Appeals, Ninth Circuit | United States | 27 Oct 1967 | WorldLII |
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| Stroud v Swope | 187 F2d 850 | United States Court of Appeals, Ninth Circuit | United States | 9 Mar 1951 | WorldLII |
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| Gruenwald v Gardner | 390 F2d 591 | United States Court of Appeals, Second Circuit | United States | 6 Mar 1968 | WorldLII |
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| Gruenwald v W Gardner | [1968] USCA2 83 | United States Court of Appeals, Second Circuit | United States | 26 Jan 1968 | WorldLII |
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| Turner Construction Co v United States | [1966] USCA2 459 | United States Court of Appeals, Second Circuit | United States | 26 Jul 1966 | WorldLII |
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| Turner Construction Co v United States | 364 F2d 525 | United States Court of Appeals, Second Circuit | United States | 22 Mar 1966 | WorldLII |
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| United States v Habig | 474 F2d 57 | United States Court of Appeals, Seventh Circuit | United States | 7 May 1973 | WorldLII |
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| Johnson v Commissioner of Internal Revenue | 495 F2d 1079 | United States Court of Appeals, Sixth Circuit | United States | 9 Apr 1974 | WorldLII |
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| Commissioner of Internal Revenue v Makransky | [1963] USCA3 290 | United States Court of Appeals, Third Circuit | United States | 3 Jul 1963 | WorldLII |
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| Commissioner of Internal Revenue v Makransky | 321 F2d 598 | United States Court of Appeals, Third Circuit | United States | 7 Jan 1963 | WorldLII |
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