356 S.W.2d 325 (Tex.Civ.App.
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- Illinois - 6 N.E.2d 632 (Ill. 1937), 23829, Swain Nelson & Sons Co. v. Department of Finance
- New Jersey - 109 A.2d 611 (N.J. 1954), A-34, Julius Roehrs Co. v. Division of Tax Appeals, Dept. of Treasury
- Texas - 136 S.W.2d 808 (Tex. 1940), 7594, Markowsky v. Newman
- Texas - 152 S.W.2d 1112 (Tex.Com.App. 1941), 2351-7695, City of Longview v. Markham-McRee Memorial Hospital
- Texas - 167 S.W.2d 147 (Tex. 1942), 8047, Cramer v. Sheppard
