239 N.W.2d 465 (Minn. 1976), 45686, Lilja v. Wright County
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239 N.W.2d 465 (Minn. 1976), 45686, Lilja v. Wright County
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- Arizona - 185 P.2d 998 (Ariz. 1947), 5002, Moore v. Valley Garden Center
- Maryland - 107 A.2d 93 (Md. 1954), 173, Comptroller of Treasury v. M. E. Rockhill, Inc.
- Minnesota - 206 N.W.2d 3 (Minn. 1972), 43376, Otis Lodge, Inc. v. Commissioner of Taxation
- Oklahoma - 158 P.2d 348 (Okla. 1945), 30353, In re City of Enid
