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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Rockswold v United States | 620 F2d 166 | United States Court of Appeals, Eighth Circuit | United States | 8 Apr 1980 | WorldLII |
|
 5 |
| Logan v United States | 518 F2d 143 | United States Court of Appeals, Sixth Circuit | United States | 9 Jun 1975 | WorldLII |
|
3 |
| Sebberson v Commissioner of Internal Revenue |
781 F2d 1034; |
United States Court of Appeals, Fourth Circuit | United States | 16 Jan 1986 | WorldLII |
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