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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Malone Hyde Inc v Commissioner of Internal Revenue |
62 F3d 835; |
United States Court of Appeals, Sixth Circuit | United States | 18 Aug 1995 | WorldLII |
|
 1 |
| Fleischhauer v Feltner | 879 F2d 1290 | United States Court of Appeals, Sixth Circuit | United States | 31 Aug 1989 | WorldLII |
|
30  |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Commissioner of Internal Revenue v P G Lake, Inc |
356 US 260; |
United States Supreme Court | United States | 19 May 1958 | WorldLII |
|
137 |
| Trousdale v Commissioner of Internal Revenue | 219 F2d 563 | United States Court of Appeals, Ninth Circuit | United States | 4 Feb 1955 | WorldLII |
|
11 |
| Atlantic Coast Line R Co v Phillips |
332 US 168; |
United States Supreme Court | United States | 23 Jun 1947 | WorldLII |
|
10 |
| Hort v Commissioner |
313 US 28; |
United States Supreme Court | United States | 31 Mar 1941 | WorldLII |
|
94 |
| Helvering v Horst |
311 US 112; |
United States Supreme Court | United States | 25 Nov 1940 | WorldLII |
|
243 |
| Helvering v Clifford |
309 US 331; |
United States Supreme Court | United States | 26 Feb 1940 | WorldLII |
|
224 |
| Higgins v Smith |
308 US 473; |
United States Supreme Court | United States | 8 Jan 1940 | WorldLII |
|
143 |
| Gregory v Helvering |
293 US 465; |
United States Supreme Court | United States | 7 Jan 1935 | WorldLII |
|
440 |
| Lucas v Earl |
281 US 111; |
United States Supreme Court | United States | 17 Mar 1930 | WorldLII |
|
197 |
| Superior Oil Co v Mississippi |
280 US 390; |
United States Supreme Court | United States | 24 Feb 1930 | WorldLII |
|
21 |
| Berkey v Third Avenue Ry Co |
|
United States - New York |
|
61 |
|||
| 56 Tax Cas 1255 |
|
United Kingdom |
|
1 |
|||
| 7 Bta 256 |
|
United States |
|
1 |
|||
| 5 Bta 963 |
|
United States |
|
1 |
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