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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Usinas Siderugicas De Minas Geras Sa-Usiminas v Scindia Steam Navigation Co Ltd Jalavihar M/v |
118 F3d 328; |
United States Court of Appeals, Fifth Circuit | United States | 17 Jul 1997 | WorldLII |
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| Dunkin' Donuts of America Inc v Minerva Inc Dunkin' Donuts of America Inc | 956 F2d 1566 | United States Court of Appeals, Eleventh Circuit | United States | 8 Apr 1992 | WorldLII |
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| Dodge v Mitsui Shintaku Ginko KK Tokyo | 528 F2d 669 | United States Court of Appeals, Ninth Circuit | United States | 19 Apr 1976 | WorldLII |
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| United States v Vanderpool | 528 F2d 1205 | United States Court of Appeals, Fourth Circuit | United States | 23 Feb 1976 | WorldLII |
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| Drew Brown Ltd v The Ship " Orient Trader " | [1974] SCR 1286 | Supreme Court of Canada | Canada | 22 Dec 1972 | Supreme Court of Canada |
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| United States v Ciotti | 469 F2d 1204 | United States Court of Appeals, Third Circuit | United States | 4 Dec 1972 | WorldLII |
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| United States v Edwards | 458 F2d 875 | United States Court of Appeals, Fifth Circuit | United States | 5 Jun 1972 | WorldLII |
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| Billy Rose's Diamond Horseshoe Inc v United States | [1971] USCA2 633 | United States Court of Appeals, Second Circuit | United States | 3 Sep 1971 | WorldLII |
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| Billy Rose's Diamond Horseshoe Inc v United States | 448 F2d 549 | United States Court of Appeals, Second Circuit | United States | 22 Jun 1971 | WorldLII |
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| United States v Hendrickson | 394 F2d 807 | United States Court of Appeals, Sixth Circuit | United States | 10 May 1968 | WorldLII |
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| Brook v Commissioner of Internal Revenue | [1966] USCA2 319 | United States Court of Appeals, Second Circuit | United States | 18 May 1966 | WorldLII |
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| Bliss v United States | 354 F2d 456 | United States Court of Appeals, Eighth Circuit | United States | 12 Jan 1966 | WorldLII |
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| Brook v Commissioner of Internal Revenue | 360 F2d 1011 | United States Court of Appeals, Second Circuit | United States | 9 Dec 1965 | WorldLII |
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| Turzillo v Commissioner of Internal Revenue | 346 F2d 884 | United States Court of Appeals, Sixth Circuit | United States | 18 Jun 1965 | WorldLII |
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| Firestone Synthetic Fibers Co Division of Firestone Tire Rubber Co v M/s Black Heron | [1963] USCA2 667 | United States Court of Appeals, Second Circuit | United States | 20 Nov 1963 | WorldLII |
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| Firestone Synthetic Fibers Co Division of Firestone Tire Rubber Co v M/s Black Heron | 324 F2d 835 | United States Court of Appeals, Second Circuit | United States | 14 Nov 1963 | WorldLII |
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| Bisbee-Baldwin Corporation v E Tomlinson | 320 F2d 929 | United States Court of Appeals, Fifth Circuit | United States | 25 Jun 1963 | WorldLII |
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| Adams v United States | 312 F2d 137 | United States Court of Appeals, Fifth Circuit | United States | 3 Jan 1963 | WorldLII |
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| United States v Sampson |
371 US 75; |
United States Supreme Court | United States | 19 Nov 1962 | WorldLII |
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| Commissioner of Internal Revenue v Ferrer |
304 F2d 125; |
United States Court of Appeals, Second Circuit | United States - District of Columbia | 5 Jun 1962 | WorldLII |
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| Commissioner of Internal Revenue v Ferrer | [1962] USCA2 268 | United States Court of Appeals, Second Circuit | United States | 24 Apr 1962 | WorldLII |
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| Leh v Commissioner of Internal Revenue | 260 F2d 489 | United States Court of Appeals, Ninth Circuit | United States | 17 Oct 1958 | WorldLII |
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| Commissioner of Internal Revenue v Pittston Co | 252 F2d 344 | United States Court of Appeals, Second Circuit | United States | 11 Feb 1958 | WorldLII |
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| Commissioner of Internal Revenue v Pittston Co | [1957] USCA2 633 | United States Court of Appeals, Second Circuit | United States | 6 Dec 1957 | WorldLII |
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| Cotlow v Commissioner of Internal Revenue | 228 F2d 186 | United States Court of Appeals, Second Circuit | United States | 12 Dec 1955 | WorldLII |
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| Cotlow v Commissioner of Internal Revenue | [1955] USCA2 490 | United States Court of Appeals, Second Circuit | United States | 9 Nov 1955 | WorldLII |
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| Dulien Steel Products of California v United States District Court Southern District of California Central Division M | 215 F2d 577 | United States Court of Appeals, Ninth Circuit | United States | 7 Sep 1954 | WorldLII |
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| Commissioner of Internal Revenue v Goff | [1954] USCA3 150 | United States Court of Appeals, Third Circuit | United States | 12 May 1954 | WorldLII |
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| Commissioner of Internal Revenue v Goff | 212 F2d 875 | United States Court of Appeals, Third Circuit | United States | 20 Apr 1954 | WorldLII |
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| Commissioner of Internal Revenue v McCue Bros & Drummond |
210 F2d 752; |
United States Court of Appeals, Second Circuit | United States | 3 Mar 1954 | WorldLII |
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| Commissioner of Internal Revenue v McCue Bros & Drummond | [1954] USCA2 86 | United States Court of Appeals, Second Circuit | United States | 10 Feb 1954 | WorldLII |
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| Clark v United States | 208 F2d 840 | United States Court of Appeals, District of Columbia Circuit | United States | 29 Jun 1953 | WorldLII |
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