306 A.2d 534 (Md. 1973), 322, Scoville Service, Inc. v. Comptroller of Treasury
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- Federal Cases - 189 F.2d 445 (7th Cir. 1951), 10307, Fritz v. Jarecki
- Florida - 257 So.2d 56 (Fla.App. 1 Dist. 1972), O--161, Department of Revenue v. Pelican Ship Corp.
- Kansas - 396 P.2d 260 (Kan. 1964), 43782, Grauer v. Director of Revenue
- Maryland - 107 A.2d 93 (Md. 1954), 173, Comptroller of Treasury v. M. E. Rockhill, Inc.
- Maryland - 209 A.2d 582 (Md. 1965), 245, Maryland Medical Service, Inc. v. Carver
