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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Pridemark, Inc v Commissioner | 345 F2d 35 | United States Court of Appeals, Fourth Circuit | United States | 23 Apr 1965 | WorldLII |
|
 37 |
| Davant v Commissioner of Internal Revenue | 366 F2d 874 | United States Court of Appeals, Fifth Circuit | United States | 22 Aug 1966 | WorldLII |
|
22 |
| Commissioner of Internal Revenue v Sullivan | 210 F2d 607 | United States Court of Appeals, Fifth Circuit | United States | 23 Feb 1954 | WorldLII |
|
19 |
| United States v K Smith | 418 F2d 589 | United States Court of Appeals, Fifth Circuit | United States | 22 Sep 1969 | WorldLII |
|
18 |
| Commissioner v Clark |
489 US 726; |
United States Supreme Court | United States | 22 Mar 1989 | WorldLII |
|
17 |
| Granite Trust Co v United States | 238 F2d 670 | United States Court of Appeals, First Circuit | United States | 30 Nov 1956 | WorldLII |
|
14 |
| Atlas Tool Co Inc v Commissioner of Internal Revenue | 614 F2d 860 | United States Court of Appeals, Third Circuit | United States | 31 Jan 1980 | WorldLII |
|
12 |
| Liddon v Commissioner of Internal Revenue | 230 F2d 304 | United States Court of Appeals, Sixth Circuit | United States | 11 Feb 1956 | WorldLII |
|
11 |
| Davant v Commissioner of Internal Revenue | [1966] USCA5 747 | United States Court of Appeals, Fifth Circuit | United States | 4 Oct 1966 | WorldLII |
|
8 |
| Commissioner of Internal Revenue v L Morgan | 288 F2d 676 | United States Court of Appeals, Third Circuit | United States | 13 Apr 1961 | WorldLII |
|
8 |
| Hawkinson v Commissioner of Internal Revenue | 235 F2d 747 | United States Court of Appeals, Second Circuit | United States | 23 Jul 1956 | WorldLII |
|
7 |
| Abegg v Commissioner of Internal Revenue | 429 F2d 1209 | United States Court of Appeals, Second Circuit | United States | 14 Jul 1970 | WorldLII |
|
6 |
| Pebble Springs Distilling Co v Commissioner of Internal Revenue | 231 F2d 288 | United States Court of Appeals, Seventh Circuit | United States | 4 Apr 1956 | WorldLII |
|
6 |
| Friedlander Corporation v Commissioner of Internal Revenue | 216 F2d 757 | United States Court of Appeals, Fifth Circuit | United States | 16 Nov 1954 | WorldLII |
|
6 |
| Shimberg v United States | 577 F2d 283 | United States Court of Appeals, Fifth Circuit | United States | 28 Jul 1978 | WorldLII |
|
4 |
| Prunier v Commissioner of Internal Revenue |
248 F2d 818; |
United States Court of Appeals, First Circuit | United States | 8 Nov 1957 | WorldLII |
|
4 |
| Estate Parshelsky v Commissioner of Internal Revenue | 303 F2d 14 | United States Court of Appeals, Second Circuit | United States | 3 May 1962 | WorldLII |
|
3 |
| Western Massachusetts Theatres v Commissioner of Internal Revenue | 236 F2d 186 | United States Court of Appeals, First Circuit | United States | 6 Mar 1956 | WorldLII |
|
3 |
| Swanson v United States | 479 F2d 539 | United States Court of Appeals, Ninth Circuit | United States | 9 May 1973 | WorldLII |
|
2 |
| Estate Parshelsky v Commissioner of Internal Revenue | [1961] USCA2 599 | United States Court of Appeals, Second Circuit | United States | 8 Nov 1961 | WorldLII |
|
2 |
| Sanders v I Fox J Cranney J | 253 F2d 855 | United States Court of Appeals, Tenth Circuit | United States | 20 Mar 1958 | WorldLII |
|
2 |
| Pebble Springs Distilling Co v Commissioner of Internal Revenue | [1956] USCA7 63 | United States Court of Appeals, Seventh Circuit | United States | 7 Mar 1956 | WorldLII |
|
2 |
| Riddlesbarger v Commissioner of Internal Revenue | 200 F2d 165 | United States Court of Appeals, Seventh Circuit | United States | 17 Nov 1952 | WorldLII |
|
2 |
| General Housewares Corporation v United States | 615 F2d 1056 | United States Court of Appeals, Fifth Circuit | United States | 23 Apr 1980 | WorldLII |
|
1 |
| Rafferty v Commissioner of Internal Revenue | 452 F2d 767 | United States Court of Appeals, First Circuit | United States | 6 Dec 1971 | WorldLII |
|
1 |
| United States v K Smith | [1969] USCA5 1384 | United States Court of Appeals, Fifth Circuit | United States | 17 Nov 1969 | WorldLII |
|
1 |
| Goldstein Brothers v Commissioner of Internal Revenue | 232 F2d 566 | United States Court of Appeals, Seventh Circuit | United States | 18 May 1956 | WorldLII |
|
1 |
| Laure W-L Molding Co v Commissioner of Internal Revenue | 653 F2d 253 | United States Court of Appeals, Sixth Circuit | United States | 3 Sep 1981 | WorldLII |
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|
| Ringwalt v United States | 549 F2d 89 | United States Court of Appeals, Eighth Circuit | United States | 16 Feb 1977 | WorldLII |
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|
| Abegg v Commissioner of Internal Revenue | [1970] USCA2 470 | United States Court of Appeals, Second Circuit | United States | 28 May 1970 | WorldLII |
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|
| Pridemark Inc v Commissioner of Internal Revenue | [1965] USCA4 87 | United States Court of Appeals, Fourth Circuit | United States | 5 Feb 1965 | WorldLII |
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|
| Commissioner of Internal Revenue v L Morgan | [1960] USCA3 399 | United States Court of Appeals, Third Circuit | United States | 16 Dec 1960 | WorldLII |
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|
| Western Massachusetts Theatres v Commissioner of Internal Revenue | [1956] USCA1 71 | United States Court of Appeals, First Circuit | United States | 31 Jul 1956 | WorldLII |
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|
| Goldstein Brothers v Commissioner of Internal Revenue | [1956] USCA7 97 | United States Court of Appeals, Seventh Circuit | United States | 11 Apr 1956 | WorldLII |
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|
| Hawkinson v Commissioner of Internal Revenue | [1956] USCA2 127 | United States Court of Appeals, Second Circuit | United States | 16 Feb 1956 | WorldLII |
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| Scofield v San Antonio Transit Co | 219 F2d 149 | United States Court of Appeals, Fifth Circuit | United States | 18 Feb 1955 | WorldLII |
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| Scofield v San Antonio Transit Co | [1954] USCA5 373 | United States Court of Appeals, Fifth Circuit | United States | 5 Aug 1954 | WorldLII |
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