52 Cal.2d 55, 24968, Texas Co. v. County of Los Angeles
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- Federal Cases - 109 F. 21 (N.D.Ohio 1901), 5,980, Mercantile Nat. Bank of Cleveland, Ohio v. Lander
- Federal Cases - 327 U.S. 558 (1946), S.R.A., Inc. v. Minnesota
- Arizona - 179 P.2d 252 (Ariz. 1947), 4948, Duhame v. State Tax Commission
- Arizona - 257 P.2d 392 (Ariz. 1953), 5609, Arizona State Tax Commission v. Ensign
- California - 126 Cal. 112, S. F. 571, In re Estate of Stanford