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| Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
| American Mutual Life Insurance Co v United States |
43 F3d 1172; |
United States Court of Appeals, Eighth Circuit | United States | 15 Dec 1994 | WorldLII |
|
 4 |
| Economy Finance Corporation v United States | 501 F2d 466 | United States Court of Appeals, Seventh Circuit | United States | 16 Jul 1974 | WorldLII |
|
3 |
| Merit Life Insurance Co v Commissioner of Internal Revenue |
853 F2d 1435; |
United States Court of Appeals, Seventh Circuit | United States | 11 Aug 1988 | WorldLII |
|
6 |
| Modern American Life Insurance Co v Commissioner of Internal Revenue | 830 F2d 110 | United States Court of Appeals, Eighth Circuit | United States | 14 Aug 1987 | WorldLII |
|
3 |
| New York Life Insurance Co v United States |
118 F3d 1553; |
United States Court of Appeals, Federal Circuit | United States | 26 Sep 1997 | WorldLII |
|
9 |
| Ohio National Life Insurance Co v United States |
807 F2d 1577; |
United States Court of Appeals, Federal Circuit | United States | 31 Dec 1986 | WorldLII |
|
23  |
| Oxford Life Insurance Co v United States |
790 F2d 1370; |
United States Court of Appeals, Ninth Circuit | United States | 30 May 1986 | WorldLII |
|
3 |
| Security Benefit Life Insurance Co v United States | 726 F2d 1491 | United States Court of Appeals, Tenth Circuit | United States | 30 Jan 1984 | WorldLII |
|
2 |
| Union Central Life Insurance Co v Commissioner of Internal Revenue | 720 F2d 420 | United States Court of Appeals, Sixth Circuit | United States | 16 Nov 1983 | WorldLII |
|
1 |