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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Charlotte's Office Boutique Inc v Commissioner of Internal Revenue | 425 F3d 1203 | United States Court of Appeals, Ninth Circuit | United States | 7 Oct 2005 | WorldLII |
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| Van Camp & Bennion, a Professional Service Corporation, Plaintiff-Appellant, v United States of America; Paul Beene, District Director of Internal Revenue, Washington District, Defendants-Appellees | 251 F3d 862 | United States Court of Appeals, Ninth Circuit | United States | 6 Jun 2001 | WorldLII |
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5 |
| In Re: Nell Carter, Debtor Nell Carter, Appellant, v Peter C Anderson, Chapter 7trustee,appellee | 182 F3d 1027 | United States Court of Appeals, Ninth Circuit | United States | 11 Aug 1999 | WorldLII |
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| Henderson v Commissioner of Internal Revenue |
143 F3d 497; |
United States Court of Appeals, Ninth Circuit | United States | 29 Apr 1998 | WorldLII |
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3 |
| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Henderson v Commissioner of Internal Revenue |
143 F3d 497; |
United States Court of Appeals, Ninth Circuit | United States | 29 Apr 1998 | WorldLII |
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3 |
| Sargent v Commissioner of Internal Revenue |
929 F2d 1252; |
United States Court of Appeals, Eighth Circuit | United States | 2 Apr 1991 | WorldLII |
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11  |
| Spicer Accounting Inc v United States |
918 F2d 90; |
United States Court of Appeals, Ninth Circuit | United States | 1 Nov 1990 | WorldLII |
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8 |
| Frank Lyon Co v United States |
435 US 561; |
United States Supreme Court | United States | 18 Apr 1978 | WorldLII |
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100 |
| 26 USC 3121 | 26 USC 3121 | United States Code | United States | circa 1998 | LII (Cornell) |
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32 |
| Esser, PC v United States |
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United States | circa 1998 | Westlaw |
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1 |
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| 855 f2d 855 |
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United States | circa 1998 | Westlaw |
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26 |
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| [1958-2] CB 728 |
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circa 1958 |
2 |
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| [1982-1] CB 151 |
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circa 1982 |
2 |