52 Cal.App.4th 275, A071462, Muething v. Franchise Tax Bd.
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- Federal Cases - 791 F.2d 1506 (11th Cir. 1986), 85-3694, Knowlton v. C.I.R.
- Federal Cases - 489 U.S. 726 (1989), 87-1168, Commissioner of Internal Revenue v. Clark
- Federal Cases - 70 T.C. 341 (1978), 8577-76, Role v. C.I.R.
- Federal Cases - 331 U.S. 737 (1947), 287, Bazley v. Commissioner
- California - 9 Cal.4th 263, S034345, Lennane v. Franchise Tax Bd.