487 P.2d 1099 (N.M.App. 1971), 523, Westland Corp. v. Commissioner of Revenue
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- California - 58 Cal.2d 675, 26255, City of Los Angeles v. Clinton Merchandising Corp.
- Maine - 173 A.2d 141 (Me. 1961), Bonnar-Vawter, Inc. v. Johnson
- New Mexico - 394 P.2d 141 (N.M. 1964), 7425, Besser Co. v. Bureau of Revenue
- New Mexico - 428 P.2d 617 (N.M. 1966), 7955, Bell Tel. Laboratories, Inc. v. Bureau of Revenue
- New Mexico - 448 P.2d 485 (N.M.App. 1968), 225, Union County Feedlot, Inc. v. Vigil