417 N.W.2d 398 (S.D. 1987), 15547, Matter of Townley
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- Federal Cases - 476 U.S. 1137 (1986), 85-1610, Northern Indiana Public Service Company v. Citizens Action Coalition of Indiana, Inc.
- Alabama - 233 So.2d 751 (Ala.Civ.App. 1970), 3 Div. 11, East Brewton Materials, Inc. v. State, Dept. of Revenue
- Arkansas - 536 S.W.2d 312 (Ark. 1976), 75--390, Belvedere Sand & Gravel Co. v. Heath
- California - 42 Cal.2d 376, 6273, Meyer v. State Board of Equalization
- California - 51 Cal.2d 640, 24742, Select Base Materials v. Board of Equal.