515 A.2d 988 (Pa.Cmwlth. 1986), Welded Tube Co. of America v. Commonwealth
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- Colorado - 601 P.2d 628 (Colo. 1979), 27913, Atlantic Richfield Co. v. State
- Kansas - 446 P.2d 781 (Kan. 1968), 45146, Western Natural Gas Co. v. McDonald
- New Mexico - 540 P.2d 1300 (N.M.App. 1975), 1746, Champion Intern. Corp. v. Bureau of Rev.
- New Mexico - 543 P.2d 489 (N.M.App. 1975), 1794, McVean & Barlow, Inc. v. New Mexico Bureau of Revenue
- Pennsylvania - 358 A.2d 424 (Pa.Cmwlth. 1976), Hellertown Mfg. Co. v. Commonwealth
