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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Webb v Commissioner | 394 F2d 366 | United States Court of Appeals, Fifth Circuit | United States | 23 Apr 1968 | WorldLII |
|
 36  |
| Canaday v United States | 354 F2d 849 | United States Court of Appeals, Eighth Circuit | United States | 21 Jan 1966 | WorldLII |
|
36 |
| Lessmann v Commissioner of Internal Revenue | 327 F2d 990 | United States Court of Appeals, Eighth Circuit | United States | 19 Feb 1964 | WorldLII |
|
20 |
| Scallen v Commissioner of Internal Revenue |
877 F2d 1364; |
United States Court of Appeals, Eighth Circuit | United States | 9 Jun 1989 | WorldLII |
|
8 |
| Fraker v United States | 294 F2d 859 | United States Court of Appeals, Ninth Circuit | United States | 29 Sep 1961 | WorldLII |
|
5 |
| Morse v Commissioner of Internal Revenue | 419 F3d 829 | United States Court of Appeals, Eighth Circuit | United States | 22 Aug 2005 | WorldLII |
|
3 |
| Grudin v Commissioner of Internal Revenue | 536 F2d 295 | United States Court of Appeals, Ninth Circuit | United States | 17 May 1976 | WorldLII |
|
3 |
| Lord v Commissioner of Internal Revenue | 525 F2d 741 | United States Court of Appeals, Ninth Circuit | United States | 14 Oct 1975 | WorldLII |
|
2 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Kurnick v Commissioner of Internal Revenue | 232 F2d 678 | United States Court of Appeals, Sixth Circuit | United States | 19 Apr 1956 | WorldLII |
|
22 |
| National Alfalfa Dehydrating Milling Co v Sorensen | 220 F2d 858 | United States Court of Appeals, Eighth Circuit | United States | 18 Apr 1955 | WorldLII |
|
21 |
| Lessmann v Commissioner of Internal Revenue | 327 F2d 990 | United States Court of Appeals, Eighth Circuit | United States | 19 Feb 1964 | WorldLII |
|
20 |
| Owens v United States | 197 F2d 450 | United States Court of Appeals, Eighth Circuit | United States | 26 Jun 1952 | WorldLII |
|
15 |
| Schwarzkopf v Commissioner of Internal Revenue | 246 F2d 731 | United States Court of Appeals, Third Circuit | United States | 16 Apr 1957 | WorldLII |
|
14 |
| Gunn v Commissioner of Internal Revenue | 247 F2d 359 | United States Court of Appeals, Eighth Circuit | United States | 8 Aug 1957 | WorldLII |
|
10 |
| Hargis v S Godwin | 221 F2d 486 | United States Court of Appeals, Eighth Circuit | United States | 29 Apr 1955 | WorldLII |
|
9 |
| Scallen v Commissioner of Internal Revenue |
877 F2d 1364; |
United States Court of Appeals, Eighth Circuit | United States | 9 Jun 1989 | WorldLII |
|
8 |
| Fraker v United States | 294 F2d 859 | United States Court of Appeals, Ninth Circuit | United States | 29 Sep 1961 | WorldLII |
|
5 |
| Morse v Commissioner of Internal Revenue | 419 F3d 829 | United States Court of Appeals, Eighth Circuit | United States | 22 Aug 2005 | WorldLII |
|
3 |
| Grudin v Commissioner of Internal Revenue | 536 F2d 295 | United States Court of Appeals, Ninth Circuit | United States | 17 May 1976 | WorldLII |
|
3 |
| Lord v Commissioner of Internal Revenue | 525 F2d 741 | United States Court of Appeals, Ninth Circuit | United States | 14 Oct 1975 | WorldLII |
|
2 |
| Lusk v Commissioner of Internal Revenue | [1958] USCA7 28 | United States Court of Appeals, Seventh Circuit | United States | 31 Jan 1958 | WorldLII |
|
2 |
| 246 f2d 734 |
|
United States | circa 1975 | Westlaw |
|
1 |