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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| 26 USC 2053 | 26 USC 2053 | United States Code | United States | LII (Cornell) |
|
 18  |
|
| 26 USC 641 | 26 USC 641 | United States Code | United States | LII (Cornell) |
|
6 |
|
| Levin v Commissioner of Internal Revenue | 355 F2d 987 | United States Court of Appeals, Fifth Circuit | United States | 4 Feb 1966 | WorldLII |
|
1 |
| Estate Little v Commissioner of Internal Revenue | 274 F2d 718 | United States Court of Appeals, Ninth Circuit | United States | 19 Jan 1960 | WorldLII |
|
5 |
| 69 a2d 19 |
|
United States | circa 1960 |
|
2 |
||
| Shade v Colgate |
|
United States | circa 1960 |
|
2 |
||
| 42 Tax Cas 446 |
|
United Kingdom | circa 1960 |
|
2 |