232 N.Y.S.2d 702, Case v. New York Cent. R. Co.
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- Federal Cases - 78 F.Supp. 312 (S.D.N.Y. 1948), Ewen v. Peoria & E.Ry. Co.
- Federal Cases - 197 F.2d 994 (9th Cir. 1951), 12506, Western Pac. R.R. Corp. v. Western Pac. R. Co.
- Federal Cases - 18 T.C. 396 (1952), 29715, Beneficial Corp. v. C. I. R.
- New York - 128 A.D. 13, People ex rel. Jamaica Water Supply Co. v. State Board of Tax Commissioners
- New York - 263 A.D. 97, Blaustein v. Pan Am. Petroleum & Transport Co.