137 A.2d 674 (Md. 1958), 135, Comptroller of the Treasury v. James Julian, Inc.
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- California - 19 Cal.2d 162, 5416, Chicago Bridge & Iron Co. v. Johnson
- California - 139 Cal.App.2d 411, 16524, Atchison Etc. Ry. Co. v. State Bd. of Equal.
- Iowa - 44 N.W.2d 449 (Iowa 1950), 47677, Morrison-Knudsen Co. v. State Tax Commission
- Maryland - 117 A.2d 559 (Md. 1955), 17, Comptroller of the Treasury of Md. v. American Can Co.
- Maryland - 121 A.2d 850 (Md. 1956), 133, Tawes v. Thompson Trailer Corp.