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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Trent v Commissioner of Internal Revenue | 291 F2d 669 | United States Court of Appeals, Second Circuit | United States | 8 May 1961 | WorldLII |
|
 28  |
| Schley v Commissioner of Internal Revenue | 375 F2d 747 | United States Court of Appeals, Second Circuit | United States | 20 Oct 1966 | WorldLII |
|
14 |
| Trent v Commissioner of Internal Revenue | [1961] USCA2 423 | United States Court of Appeals, Second Circuit | United States | 9 Jun 1961 | WorldLII |
|
3 |
| Walsh v Commissioner of Internal Revenue | 313 F2d 389 | United States Court of Appeals, Fourth Circuit | United States | 8 Oct 1962 | WorldLII |
|
2 |
| Syer v United States | 380 F2d 1009 | United States Court of Appeals, Fourth Circuit | United States | 5 Jul 1967 | WorldLII |
|
1 |
| Schley v Commissioner of Internal Revenue | [1967] USCA2 191 | United States Court of Appeals, Second Circuit | United States | 17 Mar 1967 | WorldLII |
|
1 |
| Walsh v Commissioner of Internal Revenue | [1963] USCA4 43 | United States Court of Appeals, Fourth Circuit | United States | 15 Jan 1963 | WorldLII |
|
|
| Rollins v Commissioner of Internal Revenue | [1960] USCA4 90 | United States Court of Appeals, Fourth Circuit | United States | 15 Mar 1960 | WorldLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Giblin v Commissioner of Internal Revenue | 227 F2d 692 | United States Court of Appeals, Fifth Circuit | United States | 23 Nov 1955 | WorldLII |
|
23 |
| Commissioner of Internal Revenue v Stokes' Estate | 200 F2d 637 | United States Court of Appeals, Third Circuit | United States | 7 Jan 1953 | WorldLII |
|
21 |
| Towers v Commissioner of Internal Revenue | 247 F2d 233 | United States Court of Appeals, Second Circuit | United States | 16 May 1957 | WorldLII |
|
20 |
| Wheeler v Commissioner of Internal Revenue | 241 F2d 883 | United States Court of Appeals, Second Circuit | United States | 23 Jan 1957 | WorldLII |
|
19 |
| Skarda v Commissioner of Internal Revenue | 250 F2d 429 | United States Court of Appeals, Tenth Circuit | United States | 30 Nov 1957 | WorldLII |
|
17 |
| Schley v Commissioner of Internal Revenue | 375 F2d 747 | United States Court of Appeals, Second Circuit | United States | 20 Oct 1966 | WorldLII |
|
14 |
| Gulledge v Commissioner of Internal Revenue | 249 F2d 225 | United States Court of Appeals, Fourth Circuit | United States | 11 Oct 1957 | WorldLII |
|
13 |
| Holtz v Commissioner of Internal Revenue | 256 F2d 865 | United States Court of Appeals, Ninth Circuit | United States | 12 Jun 1958 | WorldLII |
|
9 |
| Ferguson v Commissioner of Internal Revenue | 253 F2d 403 | United States Court of Appeals, Fourth Circuit | United States | 6 Mar 1958 | WorldLII |
|
6 |
| Trent v Commissioner of Internal Revenue | [1961] USCA2 423 | United States Court of Appeals, Second Circuit | United States | 9 Jun 1961 | WorldLII |
|
3 |
| Walsh v Commissioner of Internal Revenue | 313 F2d 389 | United States Court of Appeals, Fourth Circuit | United States | 8 Oct 1962 | WorldLII |
|
2 |
| Commissioner of Internal Revenue v Stokes' Estate | [1952] USCA3 347 | United States Court of Appeals, Third Circuit | United States | 4 Dec 1952 | WorldLII |
|
2 |
| Syer v United States | 380 F2d 1009 | United States Court of Appeals, Fourth Circuit | United States | 5 Jul 1967 | WorldLII |
|
1 |
| Schley v Commissioner of Internal Revenue | [1967] USCA2 191 | United States Court of Appeals, Second Circuit | United States | 17 Mar 1967 | WorldLII |
|
1 |
| Walsh v Commissioner of Internal Revenue | [1963] USCA4 43 | United States Court of Appeals, Fourth Circuit | United States | 15 Jan 1963 | WorldLII |
|
|
| Rollins v Commissioner of Internal Revenue | [1960] USCA4 90 | United States Court of Appeals, Fourth Circuit | United States | 15 Mar 1960 | WorldLII |
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