49 S.E.2d 754 (N.C. 1948), 235, Henderson v. Gill
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- Alabama - 195 So. 428 (Ala. 1940), 3 Div. 312, Curry v. Reeves
- Indiana - 75 N.E.2d 784 (Ind. 1947), 28284, Walgreen Co. v. Gross Income Tax Division
- Massachusetts - 321 Mass. 269 (1947), Commissioner of Corporations and Taxation v. St. Botolph Club
- North Carolina - 11 N.C. 116 (N.C. 1825), Taylor v. Shufford
- North Carolina - 20 N.C. 542 (N.C. 1839), Candler v. Lunsford