161 A.2d 788 (Conn. 1960), Emanuelson v. Sullivan
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- Georgia - 149 S.E. 321 (Ga.App. 1929), 19319, Taylor v. State
- Georgia - 149 S.E. 321 (Ga.App. 1929), 19830, Moore v. Logan-Long Co.
- Illinois - 99 N.E. 377 (Ill. 1912), People v. Union Trust Co.
- Indiana - 86 N.E.2d 96 (Ind.App. 1949), 17849, Indiana Dept. of State Revenue, Inheritance Tax Division v. Kitchin
- Massachusetts - 209 Mass. 459 (1911), Baxter v. Stevens