235 A.2d 40 (N.J.Super.A.D. 1967), A--411, Rosenthal v. Kingsley
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- Federal Cases - 5 T.C. 488 (1945), 4384, Estate of Campanari v. C. I. R.
- Maryland - 98 A. 224 (Md. 1916), 10, Wingert v. State
- New Jersey - 111 A.2d 492 (N.J. 1955), A-85, Tracy v. Alexander
- New Jersey - 130 A.2d 1 (N.J. 1957), A-94, Bassett v. Neeld
- New Jersey - 194 A.2d 11 (N.J.Super.A.D. 1963), A--559, Frater Corp. v. State Division of Tax Appeals