178 A.2d 896 (Md. 1962), 208, Rafferty v. Comptroller of Treasury
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- Federal Cases - 257 U.S. 156 (1921), 260, United States v. Phellis
- Federal Cases - 278 U.S. 470 (1928), Taft v. Bowers
- Federal Cases - 282 U.S. 359 (1931), 31, Burnet v. Sanford & Brooks Company
- Federal Cases - 300 U.S. 216 (1937), 257, Helvering v. Midland Mutual Life Insurance Co.
- Iowa - 291 N.W. 161 (Iowa 1940), 45096, Lynch v. State Bd. of Assessment and Review