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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| 26 USC 2 | 26 USC 2 | United States Code | United States | LII (Cornell) |
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24 ![]() ![]() |
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| Smith v Commissioner of Internal Revenue | 332 F2d 671 | United States Court of Appeals, Ninth Circuit | United States | 3 Jun 1964 | WorldLII |
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10 |
| Prendergast v Commissioner of Internal Revenue |
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United Kingdom |
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2 |