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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| 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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 33 |
| Ullman v Commissioner | 264 F2d 305 | United States Court of Appeals, Second Circuit | United States | 4 Mar 1959 | WorldLII |
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30 |
| Montesi v Commissioner of Internal Revenue | 340 F2d 97 | United States Court of Appeals, Sixth Circuit | United States | 18 Jan 1965 | WorldLII |
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14 |
| Estate Masquelette v Commissioner of Internal Revenue | 239 F2d 322 | United States Court of Appeals, Fifth Circuit | United States | 26 Dec 1956 | WorldLII |
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14 |
| Commissioner of Internal Revenue v Gazette Tel Co | (1954) 209 F2d 926 | United States Court of Appeals, Tenth Circuit | United States | 30 Jan 1954 | WorldLII |
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11 |
| Ullman v Commissioner of Internal Revenue | [1958] USCA2 569 | United States Court of Appeals, Second Circuit | United States | 5 Nov 1958 | WorldLII |
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7 |
| United States v Koshland | 208 F2d 636 | United States Court of Appeals, Ninth Circuit | United States | 21 Jan 1954 | WorldLII |
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7 |
| Puente v Commissioner of Internal Revenue | 199 F2d 940 | United States Court of Appeals, Ninth Circuit | United States | 14 Nov 1952 | WorldLII |
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3 |
| 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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2 |
| Smith v United States | [1950] USCA6 24 | United States Court of Appeals, Sixth Circuit | United States | 14 Feb 1950 | WorldLII |
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1 |
| Bratton v United States | [1956] USCA6 67 | United States Court of Appeals, Sixth Circuit | United States | 2 Mar 1956 | WorldLII |
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| United States v Koshland | [1953] USCA9 300 | United States Court of Appeals, Ninth Circuit | United States | 25 Nov 1953 | WorldLII |
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| United States v Double Springs Distillers | [1952] USCA6 39 | United States Court of Appeals, Sixth Circuit | United States | 21 Feb 1952 | WorldLII |
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| Woodall v M Sweeney | [1952] USCA6 40 | United States Court of Appeals, Sixth Circuit | United States | 21 Feb 1952 | WorldLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| United States v Double Springs Distillers | [1952] USCA6 39 | United States Court of Appeals, Sixth Circuit | United States | 21 Feb 1952 | WorldLII |
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