235 N.W.2d 696 (Wis. 1975), 552, Big Foot Country Club v. Wisconsin Dept. of Revenue
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- Illinois - 311 N.E.2d 336 (Ill.App. 1 Dist. 1974), 57581, Cohen v. Playboy Clubs Intern., Inc.
- Maryland - 321 A.2d 308 (Md. 1974), 249, Baltimore Country Club, Inc. v. Comptroller of Treasury
- Minnesota - 214 N.W.2d 351 (Minn. 1974), 44047, St. Paul Hilton Hotel v. Commissioner of Taxation
- Ohio - 255 N.E.2d 262 (Ohio 1970), 69-405, Youngstown Club v. Porterfield
- Wisconsin - 156 N.W.2d 455 (Wis. 1968), Johnson v. Chemical Supply Co.