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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Witte v Commissioner of Internal Revenue |
513 F2d 391; |
United States Court of Appeals, District of Columbia Circuit | United States - District of Columbia | 22 May 1975 | WorldLII |
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| Doric Co v Commissioner of Internal Revenue | 341 F2d 967 | United States Court of Appeals, Ninth Circuit | United States | 2 Mar 1965 | WorldLII |
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| Broida Stone Thomas Inc v United States | [1962] USCA4 409 | United States Court of Appeals, Fourth Circuit | United States | 9 Nov 1962 | WorldLII |
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| Broida Stone Thomas Inc v United States | [1962] USCA4 403 | United States Court of Appeals, Fourth Circuit | United States | 8 Nov 1962 | WorldLII |
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