27 S.E.2d 2 (N.C. 1943), 163, Valentine v. Gill
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- Federal Cases - 305 U.S. 79 (1938), 11, Helvering v. Winmill
- Federal Cases - 127 U.S. 607 (1888), Robertson v. Downing
- Maryland - 94 A. 537 (Md. 1915), 48, State Tax Commission v. Harrington
- North Carolina - 143 S.E. 841 (N.C. 1928), 258, Hagood v. Doughton
- North Carolina - 167 S.E. 813 (N.C. 1933), 249, Stedman v. City of Winston-Salem
