265 A.2d 748 (Md. 1970), 355, Commercial Credit Corp. v. State
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- Federal Cases - 333 F.2d 681 (5th Cir. 1964), 20841, General Finance Corp. of Florida South v. United States
- Georgia - 96 S.E. 881 (Ga. 1918), 693, Shrouder v. Sweat
- Idaho - 194 P. 94 (Idaho 1920), Naylor v. Simmons
- Maryland - 61 A. 467 (Md. 1905), City of Hagerstown v. Groh
- Maryland - 150 A.2d 456 (Md. 1959), 200, Alban Tractor Co. v. State Tax Commission