411 A.2d 439 (Md. 1980), 20, Quotron Systems, Inc. v. Comptroller of Treasury
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- Florida - 248 So.2d 501 (Fla.App. 1 Dist. 1971), O--67, Askew v. Bell
- Colorado - 170 P.2d 531 (Colo. 1946), 15694, Herbertson v. Cruse
- Georgia - 152 S.E.2d 900 (Ga.App. 1966), 41980, Undercofler v. Grantham Transfer Co.
- Illinois - 254 N.E.2d 485 (Ill. 1969), 42177, J. H. Walters & Co. v. Department of Revenue
- Illinois - 277 N.E.2d 834 (Ill. 1971), 44176, Spagat v. Mahin