414 N.W.2d 113 (Iowa 1987), 87-278, Kelly-Springfield Tire Co. v. Iowa State Bd. of Tax Review
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- US Code - 43 U.S.C. § 1333 Laws and Regulations Governing Lands
- Federal Cases - Moorman Manufacturing Company v. Bair
- Florida - Shell Oil Co. v. Department of Revenue
- Iowa - Kelly-Springfield Tire Co. v. Iowa State Bd. of Tax Review, KELLY-SPRINGFIELD
- Federal Cases - Ramah Navajo School Board, Inc v. Bureau of Revenue of New Mexico