174 N.W.2d 649 (Iowa 1970), 53034, State v. Albers
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- Federal Cases - 335 F.2d 173 (2nd Cir. 1964), 492, DeGrandis v. Fay
- Federal Cases - 149 F.2d 118 (5th Cir. 1945), 11248, Jenkins v. United States
- Federal Cases - 357 U.S. 217 (1958), 547, Triplett v. State of Iowa.
- Alabama - 196 So. 753 (Ala.App. 1940), 7 Div. 484, Martin v. State
- California - 38 Cal.2d 700, 21446, Bermite Powder Co. v. Franchise Tax Bd.