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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| Walter v United States |
148 F3d 1027; |
United States Court of Appeals, Eighth Circuit | United States | 8 Jul 1998 | WorldLII |
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 2 |
| Williams v United States | 219 F2d 523 | United States Court of Appeals, Fifth Circuit | United States | 11 Feb 1955 | WorldLII |
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| Commissioner of Internal Revenue v Fox | 218 F2d 347 | United States Court of Appeals, Third Circuit | United States | 30 Dec 1954 | WorldLII |
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| Commissioner of Internal Revenue v Fox | [1954] USCA3 266 | United States Court of Appeals, Third Circuit | United States | 4 Nov 1954 | WorldLII |
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