179 N.E.2d 922 (Ohio 1962), 36972, Manpower, Inc. v. Phillips
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- Indiana - 86 N.E.2d 685 (Ind. 1949), 28476, Gross Income Tax Division v. Fort Pitt Bridge Works
- Indiana - 87 N.E.2d 721 (Ind. 1949), 28502, Guerrettaz v. Public Service Co. of Ind.
- Massachusetts - 204 Mass. 494 (1910), Fosburgh Co. v. Hampden County
- New Jersey - 107 A.2d 59 (N.J.Super.A.D. 1954), A-399, Brygidyr v. Rieman
- New York - 244 A.D. 815, Hampton v. Incorporated Village of Freeport