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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Likins-Foster Honolulu Corporation v Commissioner Internal Revenue Service |
840 F2d 642; |
United States Court of Appeals, Ninth Circuit | United States | 17 Feb 1988 | WorldLII |
|
 2 |
| Brittingham v Commissioner of Internal Revenue | 598 F2d 1375 | United States Court of Appeals, Fifth Circuit | United States | 23 Jul 1979 | WorldLII |
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|
| Fitzgerald Motor Co Inc v Commissioner of Internal Revenue | 508 F2d 1096 | United States Court of Appeals, Fifth Circuit | United States | 28 Feb 1975 | WorldLII |
|
5 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Kahler Corporation v Commissioner | 486 F2d 1 | United States Court of Appeals, Eighth Circuit | United States | 5 Oct 1973 | WorldLII |
|
9 |
| B Forman Co v Commissioner | 453 F2d 1144 | United States Court of Appeals, Second Circuit | United States | 10 Jan 1972 | WorldLII |
|
16  |
| Oil Base Inc v Commissioner of Internal Revenue | 362 F2d 212 | United States Court of Appeals, Ninth Circuit | United States | 23 May 1966 | WorldLII |
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9 |
| 409 US 899; 93 SCt 102; 34 l Ed 2d 158 |
|
United States Supreme Court | United States | circa 1966 | Westlaw |
|
11 |
| 407 US 934; 92 SCt 2458; 32 l Ed 2d 817 |
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United States Supreme Court | United States | circa 1966 | Westlaw |
|
35 |
| Davis v United States |
|
United States Supreme Court | United States | circa 1966 | Westlaw |
|
56 |
| 58 Tax Cas 479 |
|
United Kingdom | circa 1966 |
|
2 |
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| 26 USC 7805 | 26 USC 7805 | United States Code | United States | circa 1966 | LII (Cornell) |
|
56 |
| 26 USC 482 |
26 USC 482; |
United States Code | United States | LII (Cornell) |
|
30 |
|
| 26 Tax Lawyer 107 |
|
Tax Lawyer | United States | circa 1966 | HeinOnline |
|
1 |
| 9 William and Mary Law Review 509 |
|
William and Mary Law Review | United States | circa 1966 |
|
1 |