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Gold Kist, Inc. v. Comr. of IRS, 110 F.3d 769, 11th Cir. (1997)
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David A. Raymond and Lori Raymond v. United States, 355 F.3d 107, 2d Cir. (2004)
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Richard E. Johnson and Beverly P. Johnson, His Wife, and Martin L. Pomerantz and Phyllis L. Pomerantz, His Wife, and Richard A. Wolfe and Anne F. Wolfe, His Wife v. John H. Bingler, District Director of Internal Revenue. Richard E. Johnson and Beverly P. Johnson, His Wife, in No. 16826. Martin L. Pomerantz and Phyllis L. Pomerantz, His Wife, in No. 16827. Richard A. Wolfe and Anne F. Wolfe, His Wife, in No. 16828, 396 F.2d 258, 3rd Cir. (1968)
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Newman & Company, Société Financiere De Transports Et D'EntrEprisEs Industrielles (Sofina), S.A., Société Pour La Finance Et I'electricité, S.A. v. United States, 423 F.2d 49, 2d Cir. (1970)
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Island Creek Coal Company v. Commissioner of Internal Revenue, 382 F.2d 35, 4th Cir. (1967)
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Commissioner of Internal Revenue v. James J. Standing and Marie S. Standing, 259 F.2d 450, 4th Cir. (1958)
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Hofferbert, Collector of Internal Revenue v. Anderson Oldsmobile, Inc, 197 F.2d 504, 4th Cir. (1952)
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Timmons v. Commissioner of Internal Revenue, 198 F.2d 142, 4th Cir. (1952)
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Lucas v. American Code Co., 280 U.S. 445 (1930)
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5 soc.sec.rep.ser. 295, unempl.ins.rep. Cch 15,341 Emily W. Day v. Margaret Heckler, Secretary of Health and Human Services, 735 F.2d 779, 4th Cir. (1984)
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Harvey v. Early, 189 F.2d 169, 4th Cir. (1951)
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Timmons v. Commissioner of Internal Revenue, 203 F.2d 831, 4th Cir. (1953)
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United States v. Mike Tecton, 539 F.2d 706, 4th Cir. (1976)
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John E. McClure and Helen M. McClure v. The United States of America, 228 F.2d 322, 4th Cir. (1955)
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In Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue Service, in Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue Service, 76 F.3d 568, 4th Cir. (1996)
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J.H. Scott Shelah K. Scott Anne K. McGuire Trust Under the Will of John Stewart Bryan, by and Through Its Co-Trustees, C. Cotesworth Pinckney, Lucius H. Bracey, Jr. And Richard T. Taylor Timothy W. Childs, Deceased, Hope S. Childs, Hope S. Childs, Individually v. United States, 328 F.3d 132, 4th Cir. (2003)
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Rebecca C. Ratana v. Commissioner of Internal Revenue, 662 F.2d 220, 4th Cir. (1981)
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Gross Income

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Newman & Company, Société Financiere De Transports Et D'EntrEprisEs Industrielles (Sofina), S.A., Société Pour La Finance Et I'electricité, S.A. v. United States, 423 F.2d 49, 2d Cir. (1970)

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5 soc.sec.rep.ser. 295, unempl.ins.rep. Cch 15,341 Emily W. Day v. Margaret Heckler, Secretary of Health and Human Services, 735 F.2d 779, 4th Cir. (1984)

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