385 A.2d 1131 (Del.Super. 1978), Wilmington Trust Co. v. Caratello
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- Federal Cases - 293 U.S. 289 (1934), 107, Old Mission of Portland Cement Co. v. Helvering
- Federal Cases - 306 U.S. 110 (1939), 328, Helvering v. R. J. Reynolds Tobacco Co.
- Federal Cases - 305 U.S. 79 (1938), 11, Helvering v. Winmill
- New York - 258 N.Y. 292, Koenig v. Flynn
- Delaware - 135 A.2d 607 (Del. 1957), 8, Shockley v. Abbott Supply Company