212 P.2d 1036 (Idaho 1949), 7535, Day Mines, Inc. v. Lewis
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- Federal Cases - 127 F.2d 69 (1st Cir. 1942), 3729, Countway v. Commissioner of Internal Revenue
- Federal Cases - 133 F.2d 660 (7th Cir. 1943), 8122, Commissioner of Internal Revenue v. Kennedy Laundry Co.
- Federal Cases - 125 F.2d 399 (9th Cir. 1942), 9862, Commissioner of Internal Revenue v. Kennedy Mining & Milling Co.
- Federal Cases - 82 F.2d 193 (9th Cir. 1936), 7892, Commissioner of Internal Revenue v. Elliott Petroleum Corporation
- Federal Cases - 63 F.2d 927 (10th Cir. 1933), 615, Alexander v. Continental Petroleum Co.