361 P.2d 1061 (Okla. 1961), 38601, Freeling v. Wood
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- Federal Cases - 72 F.2d 874 (4th Cir. 1934), 3674, Helvering v. Security Savings & Commercial Bank
- Louisiana - 41 So.2d 729 (La. 1949), 38499, Succession of Conway
- Massachusetts - 308 Mass. 558 (1941), Commissioner of Corporations and Taxation v. Ford Motor Co.
- Louisiana - 69 So.2d 361 (La. 1953), 41084, Succession of Jurisich
- Oklahoma - 231 P.2d 369 (Okla. 1951), 34088, Perry Journal Co. v. Shaw