110 So.2d 409 (Fla. 1959), United States Gypsum Co. v. Green
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- Alabama - 90 So.2d 385 (Ala. 1956), 6 Div. 996, State v. Natco Corp.
- Iowa - 22 N.W.2d 786 (Iowa 1946), 46799, Dain Mfg. Co. of Iowa v. Iowa State Tax Commission
- Florida - 59 So.2d 788 (Fla. 1952), Gay v. Canada Dry Bottling Co. of Fla.
- Illinois - 197 N.E. 871 (Ill. 1935), 22968, Gee Coal Co. v. Department of Finance
- Indiana - 33 N.E.2d 363 (Ind.App. 1941), 16589, California School Township, Starke County v. Kellogg
