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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Clark v Commissioner | 266 F2d 698 | United States Court of Appeals, Ninth Circuit | United States | 30 Apr 1959 | WorldLII |
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 50 |
| Drieborg v Commissioner of Internal Revenue | 225 F2d 216 | United States Court of Appeals, Sixth Circuit | United States | 29 Aug 1955 | WorldLII |
|
34 |
| Powell v Granquist | 252 F2d 56 | United States Court of Appeals, Ninth Circuit | United States | 13 Jan 1958 | WorldLII |
|
33 |
| Davis v Commissioner of Internal Revenue | 239 F2d 187 | United States Court of Appeals, Seventh Circuit | United States | 13 Dec 1956 | WorldLII |
|
19 |
| Canton v United States | 226 F2d 313 | United States Court of Appeals, Eighth Circuit | United States | 20 Oct 1955 | WorldLII |
|
16 |
| Biggs v Commissioner | 440 F2d 1 | United States Court of Appeals, Sixth Circuit | United States | 30 Mar 1971 | WorldLII |
|
14 |
| Bond v Commissioner of Internal Revenue | 232 F2d 822 | United States Court of Appeals, Fourth Circuit | United States | 22 Mar 1956 | WorldLII |
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12 |
| United States v Prince | 348 F2d 746 | United States Court of Appeals, Second Circuit | United States | 13 Jul 1965 | WorldLII |
|
10 |
| Hargis v S Godwin | 221 F2d 486 | United States Court of Appeals, Eighth Circuit | United States | 29 Apr 1955 | WorldLII |
|
9 |
| Asphalt Industries Inc v Commissioner of Internal Revenue | 384 F2d 229 | United States Court of Appeals, Third Circuit | United States | 26 Sep 1967 | WorldLII |
|
8 |
| Prokop v Commissioner of Internal Revenue | 254 F2d 544 | United States Court of Appeals, Seventh Circuit | United States | 29 May 1958 | WorldLII |
|
5 |
| Grubb v Commissioner of Internal Revenue | 315 F2d 753 | United States Court of Appeals, Sixth Circuit | United States | 9 Apr 1963 | WorldLII |
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4 |
| Woodham v Commissioner of Internal Revenue | 256 F2d 201 | United States Court of Appeals, Fifth Circuit | United States | 5 Jun 1958 | WorldLII |
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3 |
| Prokop v Commissioner of Internal Revenue | [1958] USCA7 92 | United States Court of Appeals, Seventh Circuit | United States | 15 Apr 1958 | WorldLII |
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2 |
| Harber v Commissioner of Internal Revenue | 249 F2d 143 | United States Court of Appeals, Sixth Circuit | United States | 25 Oct 1957 | WorldLII |
|
1 |
| United States v Potts | 459 F2d 412 | United States Court of Appeals, Seventh Circuit | United States | 25 Apr 1972 | WorldLII |
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| Asphalt Industries Inc v Commissioner of Internal Revenue | [1967] USCA3 228 | United States Court of Appeals, Third Circuit | United States | 18 Apr 1967 | WorldLII |
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| United States v J Prince | [1965] USCA2 389 | United States Court of Appeals, Second Circuit | United States | 27 May 1965 | WorldLII |
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| Bond v Commissioner of Internal Revenue | [1956] USCA4 58 | United States Court of Appeals, Fourth Circuit | United States | 9 Apr 1956 | WorldLII |
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| Canton v United States | [1955] USCA8 214 | United States Court of Appeals, Eighth Circuit | United States | 15 Nov 1955 | WorldLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| United States v J Prince | [1965] USCA2 389 | United States Court of Appeals, Second Circuit | United States | 27 May 1965 | WorldLII |
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| Bond v Commissioner of Internal Revenue | [1956] USCA4 58 | United States Court of Appeals, Fourth Circuit | United States | 9 Apr 1956 | WorldLII |
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| Canton v United States | [1955] USCA8 214 | United States Court of Appeals, Eighth Circuit | United States | 15 Nov 1955 | WorldLII |
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