531 P.2d 212 (N.M.App. 1975), 1217, United States v. Bureau of Revenue
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- Federal Cases - 291 F.Supp. 530 (D.Nev. 1968), Civ. 1842, United States v. Nevada Tax Commission
- Massachusetts - 315 Mass. 648 (1944), Commissioner of Corporations and Taxation v. Williston
- Massachusetts - 354 Mass. 503 (1968), Trustees of Amherst College v. Commissioner of Corporations and Taxation
- New Mexico - 284 P. 762 (N.M. 1929), 3458, State ex rel. Malone v. Crile
- New Mexico - 201 P.2d 993 (N.M. 1949), 5152, Ross v. Daniel