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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Commissioner v Clark |
489 US 726; |
United States Supreme Court | United States | 22 Mar 1989 | WorldLII |
|
 17  |
| Clark v Commissioner of Internal Revenue |
828 F2d 221; |
United States Court of Appeals, Fourth Circuit | United States | 4 Sep 1987 | WorldLII |
|
2 |
| Wright v United States | 482 F2d 600 | United States Court of Appeals, Eighth Circuit | United States | 26 Jul 1973 | WorldLII |
|
9 |
| Kentucky Utilities Co v Glenn | 394 F2d 631 | United States Court of Appeals, Sixth Circuit | United States | 7 May 1968 | WorldLII |
|
7 |
| Associated Telephone and Telegraph Co v United States | [1962] USCA2 466 | United States Court of Appeals, Second Circuit | United States | 30 Jul 1962 | WorldLII |
|
|
| Associated Telephone and Telegraph Co v United States | 306 F2d 824 | United States Court of Appeals, Second Circuit | United States | 27 Apr 1962 | WorldLII |
|
6 |