475 P.2d 779 (N.M.App. 1970), 471, Rust Tractor Co. v. Bureau of Revenue
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- Federal Cases - 303 F.2d 832 (8th Cir. 1962), 16774, Northwest Bancorporation v. Board of Governors of Federal Reserve System
- Federal Cases - 309 U.S. 83 (1940), 92, Madden v Commissioner
- Alabama - 154 So.2d 24 (Ala. 1963), 3 Div. 34, Montgomery Aviation Corp. v. State
- Iowa - 82 N.W.2d 134 (Iowa 1957), 49067, Herman M. Brown Co. v. Johnson
- Idaho - 461 P.2d 262 (Idaho 1969), 10271, Boise Bowling Center v. State