187 A.2d 740 (Me. 1963), Stetson v. Johnson
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- Federal Cases - 278 U.S. 484 (1928), Salomon v. State Tax Commission
- Illinois - 75 N.E. 1060 (Ill. 1905), Hathaway v. Merchants' Loan & Trust Co.
- Massachusetts - 229 Mass. 140 (1918), Mitton v. Treasurer and Receiver General
- Maine - 118 A. 725 (Me. 1922), In re Cassidy's Estate
- Maine - 183 A. 416 (Me. 1936), Miller v. Fallon