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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| 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 |
| Cohen v United States |
995 F2d 205; |
United States Court of Appeals, Federal Circuit | United States | 4 Jun 1993 | WorldLII |
|
12  |
| Ewing v United States |
914 F2d 499; |
United States Court of Appeals, Fourth Circuit | United States | 10 Dec 1990 | WorldLII |
|
15 |
| Ford v United States | 618 F2d 357 | United States Court of Appeals, Fifth Circuit | United States | 5 Jun 1980 | WorldLII |
|
19 |
| Ameel v United States | 426 F2d 1270 | United States Court of Appeals, Sixth Circuit | United States | 3 Jun 1970 | WorldLII |
|
5 |
| Fortugno v Commissioner of Internal Revenue | 353 F2d 429 | United States Court of Appeals, Third Circuit | United States | 19 Nov 1965 | WorldLII |
|
8 |
| Fortugno v Commissioner of Internal Revenue | [1965] USCA3 262 | United States Court of Appeals, Third Circuit | United States | 8 Jun 1965 | WorldLII |
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