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| Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Cleave v United States | 718 F2d 193 | United States Court of Appeals, Sixth Circuit | United States | 5 Oct 1983 | WorldLII |
|
 5 |
| Estate of Bailey III v Commissioner of Internal Revenue | 741 F2d 801 | United States Court of Appeals, Fifth Circuit | United States | 17 Sep 1984 | WorldLII |
|
1 |
| Healy v Commissioner |
345 US 278; |
United States Supreme Court | United States | 18 May 1953 | WorldLII |
|
76  |
| International Bankers Life Ins Co v Holloway |
|
US |
19 |
||||
| James v United States |
366 US 213; |
United States Supreme Court | United States | 15 May 1961 | WorldLII |
|
196 |
| Maxwell v United States | 334 F2d 181 | United States Court of Appeals, Fifth Circuit | United States | 9 Jul 1964 | WorldLII |
|
6 |
| McKinney v United States |
574 F2d 1240; |
United States Court of Appeals, Fifth Circuit | United States | 31 Jul 1978 | WorldLII |
|
4 |
| Meyers v Moody | 693 F2d 1196 | United States Court of Appeals, Fifth Circuit | United States | 23 Dec 1982 | WorldLII |
|
24 |
| PDQ, Inc v Nissan Motor Corporation |
|
United States Supreme Court | United States | Westlaw |
|
70 |
|
| Searle-Taylor Machinery Co , Inc v Brown Oil Tools, Inc |
|
US |
1 |
||||
| 26 USC 165 | 26 USC 165 | United States Code | United States | LII (Cornell) |
|
65 |
|
| 26 USC 1341 | 26 USC 1341 | United States Code | United States | LII (Cornell) |
|
7 |