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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Conde Nast Publications Inc v United States | 575 F2d 400 | United States Court of Appeals, Second Circuit | United States | 24 Apr 1978 | WorldLII |
|
 2 |
| Resorts International Inc v Commissioner of Internal Revenue | 511 F2d 107 | United States Court of Appeals, Fifth Circuit | United States | 14 Apr 1975 | WorldLII |
|
1 |
| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Coca-Cola Co v Commissioner of Internal Revenue | 369 F2d 913 | United States Court of Appeals, Eighth Circuit | United States | 15 Dec 1966 | WorldLII |
|
3 |
| Moberg v Commissioner of Internal Revenue | 365 F2d 337 | United States Court of Appeals, Fifth Circuit | United States | 12 Aug 1966 | WorldLII |
|
6 |
| United States v C Wernentin J C Wernentin L | 354 F2d 757 | United States Court of Appeals, Eighth Circuit | United States | 27 Dec 1965 | WorldLII |
|
6 |
| Haag v Commissioner of Internal Revenue | 334 F2d 351 | United States Court of Appeals, Eighth Circuit | United States | 16 Jul 1964 | WorldLII |
|
5 |
| Moberg v Commissioner of Internal Revenue | 310 F2d 782 | United States Court of Appeals, Ninth Circuit | United States | 8 Nov 1962 | WorldLII |
|
5 |
| Annabelle Candy Co v Commissioner of Internal Revenue | 314 F2d 1 | United States Court of Appeals, Ninth Circuit | United States | 22 Aug 1962 | WorldLII |
|
14  |
| Moberg v Commissioner of Internal Revenue | 305 F2d 800 | United States Court of Appeals, Fifth Circuit | United States | 1 Aug 1962 | WorldLII |
|
9 |
| Estate Gowdey v Commissioner of Internal Revenue | 307 F2d 816 | United States Court of Appeals, Fourth Circuit | United States | 20 Mar 1962 | WorldLII |
|
9 |
| Commissioner of Internal Revenue v Duberstein |
363 US 278; |
United States Supreme Court | United States | 13 Jun 1960 | WorldLII |
|
787 |
| Schmitt v Commissioner of Internal Revenue | 271 F2d 301 | United States Court of Appeals, Ninth Circuit | United States | 15 Oct 1959 | WorldLII |
|
11 |
| Dairy Queen of Oklahoma v Commissioner of Internal Revenue | 250 F2d 503 | United States Court of Appeals, Tenth Circuit | United States | 3 Dec 1957 | WorldLII |
|
19 |
| Watson v United States | 222 F2d 689 | United States Court of Appeals, Tenth Circuit | United States | 12 May 1955 | WorldLII |
|
22 |
| Commissioner of Internal Revenue v Court Holding Co |
324 US 331; |
United States Supreme Court | United States | 12 Mar 1945 | WorldLII |
|
272 |
| Griffiths v Commissioner |
308 US 355; |
United States Supreme Court | United States | 18 Dec 1939 | WorldLII |
|
63 |
| 26 USC 1235 | 26 USC 1235 | United States Code | United States | circa 1945 | LII (Cornell) |
|
7 |
| 26 USC 7482 | 26 USC 7482 | United States Code | United States | circa 1945 | LII (Cornell) |
|
240 |
| 26 USC 117 | 26 USC 117 | United States Code | United States | LII (Cornell) |
|
28 |
|
| 26 USC 1253 | 26 USC 1253 | United States Code | United States | circa 1945 | LII (Cornell) |
|
3 |
| 34 University of Chicago Law Review 884 | 34 University of Chicago Law Review 884 | University of Chicago Law Review | United States | HeinOnline / LexisNexis |
|
1 |
|
| 44 Washington Law Review (Seattle) 617 | 44 Washington Law Review (Seattle) 617 | Washington Law Review (Seattle) | United States - Washington |
|
1 |