253 A.2d 9 (Conn. 1968), Connor v. Hart
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- Federal Cases - 148 F.2d 503 (1st Cir. 1945), 4033, Doty v. C.I.R.
- Federal Cases - 387 U.S. 456 (1967), 673, Commissioner of Internal Revenue v. Estate of Bosch
- Massachusetts - 350 Mass. 568 (1966), State Tax Commission v. Loring
- Massachusetts - 352 Mass. 6 (1967), Old Colony Trust Co. v. Silliman
- Rhode Island - 207 A.2d 286 (R.I. 1965), 3178, Industrial Nat. Bank of R.I. v. Rhode Island Hospital