46 A.2d 536 (N.H. 1946), 3579, State v. Miller
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- Massachusetts - 315 Mass. 704 (1944), Gregg v. Commissioner of Corporations and Taxation
- New Hampshire - 47 A.2d 416 (N.H. 1946), 3581, Lavallee v. Laconia National Bank
- New Jersey - 18 A.2d 45 (N.J.Eq. 1941), In re Transfer Inheritance Taxes In The Estate of Atkins
- Pennsylvania - 26 A.2d 202 (Pa. 1942), 96, In re Bayer's Estate
- Connecticut - 42 A.2d 366 (Conn. 1945), Day v. Walsh