474 P.2d 510 (N.M.App. 1970), 473, Field Enterprises Educational Corp. v. Commissioner of Revenue
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- Federal Cases - 263 U.S. 179 (2012), United States v. Merriam
- Alabama - 90 So.2d 385 (Ala. 1956), 6 Div. 996, State v. Natco Corp.
- California - 60 Cal.2d 441, 7356, Union Oil Co. of Cal. v. State Bd. of Equalization
- California - 160 Cal.App.2d 60, 9306, O'Kelley-Eccles Co. v. State of Cal.
- California - 199 Cal.App.2d 662, 19982, Peterson Tractor Co. v. State Bd. of Equalization