450 S.W.2d 419 (Tex.Civ.App.
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- Arizona - 357 P.2d 607 (Ariz. 1960), 6584, State Tax Commission v. Ryan-Evans Drug Stores
- California - 72 Cal.App.2d 8, 14916, Eisenberg's W. House v. State Board Equalization
- Iowa - 109 N.W.2d 39 (Iowa 1961), 50260, Benner Tea Co. v. Iowa State Tax Commission
- Texas - 236 S.W.2d 779 (Tex. 1951), A-2776, Thompson v. Thompson
- Texas - 260 S.W.2d 685 (Tex.Civ.App.
