172 S.E.2d 531 (N.C. 1970), 22, Ward v. Clayton
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- Federal Cases - 36 F.2d 724 (2nd Cir. 1929), 19, Hubinger v. Commissioner of Internal Revenue
- Federal Cases - 396 F.2d 223 (4th Cir. 1968), 12113, Harper v. United States
- Federal Cases - 53 F.2d 43 (8th Cir. 1931), 9030, Pioneer Cooperage Co. v. Commissioner of Internal Revenue
- Federal Cases - 274 F.Supp. 809 (D.S.C. 1967), Civ. A. 66-102, Harper v. United States
- North Carolina - 107 S.E. 505 (N.C. 1921), 406, State v. Barksdale
