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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| Carol S Patterson; Commerce Bank, Na , As Co-Executors for the Estate of Robert M Patterson, Appellants, v United States of America, Appellee | 181 F3d 927 | United States Court of Appeals, Eighth Circuit | United States | 8 Jun 1999 | WorldLII |
|
 |
| Cox v Commissioner of Internal Revenue |
121 F3d 390; |
United States Court of Appeals, Eighth Circuit | United States | 5 Aug 1997 | WorldLII |
|
1 |
| Alexander v Internal Revenue Service |
72 F3d 938; |
United States Court of Appeals, First Circuit | United States | 22 Dec 1995 | WorldLII |
|
13  |
| Estate of Spencer a v Commissioner of Internal Revenue |
43 F3d 226; |
United States Court of Appeals, Sixth Circuit | United States | 5 Jan 1995 | WorldLII |
|
2 |
| St Jude Medical Inc v Commissioner of Internal Revenue |
34 F3d 1394; |
United States Court of Appeals, Eighth Circuit | United States | 9 Sep 1994 | WorldLII |
|
6 |
| Baptiste v Commissioner of Internal Revenue |
29 F3d 433; |
United States Court of Appeals, Eighth Circuit | United States | 12 Jul 1994 | WorldLII |
|
3 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| St Jude Medical Inc v Commissioner of Internal Revenue |
34 F3d 1394; |
United States Court of Appeals, Eighth Circuit | United States | 9 Sep 1994 | WorldLII |
|
6 |
| Baptiste v Commissioner of Internal Revenue |
29 F3d 433; |
United States Court of Appeals, Eighth Circuit | United States | 12 Jul 1994 | WorldLII |
|
3 |
| Estate of Clayton v Commissioner of Internal Revenue |
976 F2d 1486; |
United States Court of Appeals, Fifth Circuit | United States | 17 Nov 1992 | WorldLII |
|
9 |
| Estate of Robertson v Comm'r |
|
United Kingdom | circa 1994 |
|
1 |
||
| [1981-2] CB 352 |
|
circa 1981 |
5 |
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| Estate of Clayton v Comm'r |
|
United Kingdom | circa 1994 |
|
2 |