471 P.2d 571 (Idaho 1970), 10527, Smith v. Daniels
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- Federal Cases - 123 F.2d 382 (6th Cir. 1941), 8698, Swastika Oil & Gas Co. v. Commissioner of Internal Revenue
- Federal Cases - 213 F.2d 78 (3rd Cir. 1954), 11077, C.I.R. v. Goldberger's Estate
- Idaho - 199 P.2d 625 (Idaho 1948), 7453, Kingsford v. Bennion
- Idaho - 263 P.2d 705 (Idaho 1953), 7926, Conley v. Amalgamated Sugar Co.
- Idaho - 295 P.2d 700 (Idaho 1956), 8303, Dunclick, Inc. v. Utah-Idaho Concrete Pipe Co.
