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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| United States v Fewell | 255 F2d 496 | United States Court of Appeals, Fifth Circuit | United States | 23 May 1958 | WorldLII |
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 27 |
| Ferro v Commissioner of Internal Revenue | (1957) 242 F2d 838 | United States Court of Appeals, Third Circuit | United States | 20 Mar 1957 | WorldLII |
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23 |
| Ballenger v United States | 301 F2d 192 | United States Court of Appeals, Fourth Circuit | United States | 25 Oct 1961 | WorldLII |
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19 |
| Television Industries Inc v Commissioner of Internal Revenue | 284 F2d 322 | United States Court of Appeals, Second Circuit | United States | 14 Oct 1960 | WorldLII |
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16 |
| Ortmayer v Commissioner of Internal Revenue | 265 F2d 848 | United States Court of Appeals, Seventh Circuit | United States | 15 Apr 1959 | WorldLII |
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13 |
| Himmel v Commissioner of Internal Revenue | 338 F2d 815 | United States Court of Appeals, Second Circuit | United States | 24 Sep 1964 | WorldLII |
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12 |
| Kerr v Commissioner of Internal Revenue | 326 F2d 225 | United States Court of Appeals, Ninth Circuit | United States | 3 Jan 1964 | WorldLII |
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11 |
| Levin v Commissioner of Internal Revenue | 385 F2d 521 | United States Court of Appeals, Second Circuit | United States | 11 Oct 1967 | WorldLII |
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10 |
| McGinty v Commissioner of Internal Revenue | 325 F2d 820 | United States Court of Appeals, Second Circuit | United States | 16 Oct 1963 | WorldLII |
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9 |
| Bounds v United States | 262 F2d 876 | United States Court of Appeals, Fourth Circuit | United States | 4 Nov 1958 | WorldLII |
|
9 |
| Hasbrook v United States | 343 F2d 811 | United States Court of Appeals, Second Circuit | United States | 18 Feb 1965 | WorldLII |
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5 |
| Estate Byrd v Commissioner of Internal Revenue | 388 F2d 223 | United States Court of Appeals, Fifth Circuit | United States | 28 Dec 1967 | WorldLII |
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4 |
| Himmel v Commissioner of Internal Revenue | [1964] USCA2 724 | United States Court of Appeals, Second Circuit | United States | 25 Nov 1964 | WorldLII |
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4 |
| Television Industries Inc v Commissioner of Internal Revenue | [1960] USCA2 596 | United States Court of Appeals, Second Circuit | United States | 14 Nov 1960 | WorldLII |
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4 |
| Wilson v United States | 257 F2d 534 | United States Court of Appeals, Second Circuit | United States | 11 Jul 1958 | WorldLII |
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4 |
| Commissioner of Internal Revenue v Estate L Antrim | 395 F2d 430 | United States Court of Appeals, Fourth Circuit | United States | 8 Mar 1968 | WorldLII |
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2 |
| Bounds v United States | [1958] USCA4 366 | United States Court of Appeals, Fourth Circuit | United States | 15 Dec 1958 | WorldLII |
|
1 |
| James Reburiano and Urbano Reburiano v Honorable Court of Appeals and Pepsi Cola Bottling Co of the Philippines Inc | [1999] PHSC 24 | Supreme Court of the Philippines | Philippines | 21 Jan 1999 | AsianLII |
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| Commissioner of Internal Revenue v the Court of Appeals, Court of Tax Appeals and a Soriano Corporation | [1999] PHSC 9 | Supreme Court of the Philippines | Philippines | 20 Jan 1999 | AsianLII |
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| Commissioner of Internal Revenue v Estate L Antrim | [1968] USCA4 261 | United States Court of Appeals, Fourth Circuit | United States | 26 Apr 1968 | WorldLII |
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| Estate Byrd v Commissioner of Internal Revenue | [1968] USCA5 311 | United States Court of Appeals, Fifth Circuit | United States | 26 Mar 1968 | WorldLII |
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| Levin v Commissioner of Internal Revenue | [1967] USCA2 502 | United States Court of Appeals, Second Circuit | United States | 26 Sep 1967 | WorldLII |
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| Hasbrook v United States | [1965] USCA2 281 | United States Court of Appeals, Second Circuit | United States | 14 Apr 1965 | WorldLII |
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| McGinty v Commissioner of Internal Revenue | [1963] USCA2 726 | United States Court of Appeals, Second Circuit | United States | 11 Dec 1963 | WorldLII |
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| Ballenger v United States | [1962] USCA4 90 | United States Court of Appeals, Fourth Circuit | United States | 19 Mar 1962 | WorldLII |
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| Wilson v United States | [1958] USCA2 332 | United States Court of Appeals, Second Circuit | United States | 9 May 1958 | WorldLII |
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| Kessner v Commissioner of Internal Revenue | [1957] USCA3 293 | United States Court of Appeals, Third Circuit | United States | 29 Oct 1957 | WorldLII |
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| Kessner v Commissioner of Internal Revenue | [1957] USCA3 273 | United States Court of Appeals, Third Circuit | United States | 8 Oct 1957 | WorldLII |
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