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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Boston Safe Deposit and Trust Co v Commissioner of Internal Revenue | 345 F2d 625 | United States Court of Appeals, First Circuit | United States | 5 Oct 1964 | WorldLII |
|
 2 |
| Jackson v United States |
376 US 503; |
United States Supreme Court | United States | 23 Mar 1964 | WorldLII |
|
35  |
| Ballantine v W Tomlinson | 293 F2d 311 | United States Court of Appeals, Fifth Circuit | United States | 24 Aug 1961 | WorldLII |
|
7 |
| Starrett v Commissioner of Internal Revenue | 223 F2d 163 | United States Court of Appeals, First Circuit | United States | 6 Jun 1955 | WorldLII |
|
25 |