506 P.2d 798 (N.M.App. 1973), 971, Dona Ana Development Corp. v. Commissioner of Revenue
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506 P.2d 798 (N.M.App. 1973), 971, Dona Ana Development Corp. v. Commissioner of Revenue
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- Federal Cases - 312 U.S. 552 (1941), 257, Hormel v. Helvering
- Hawaii - 358 P.2d 539 (Hawai'i 1961), 4125, In re Kobayashi
- Iowa - 4 N.W.2d 405 (Iowa 1942), 45978, Wagner v. Board of Review of City of Glenwood
- Illinois - 189 N.E. 885 (Ill. 1934), 22144, People ex rel. McDonough v. Marshall Field & Co.
- New Mexico - 151 P.2d 743 (N.M. 1944), 4851, Taylor v. Shaw