540 P.2d 1300 (N.M.App. 1975), 1746, Champion Intern. Corp. v. Bureau of Rev.
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- Federal Cases - 315 U.S. 501 (1942), 283, Butler Brothers v. McColgan
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- Maryland - 291 A.2d 489 (Md. 1972), 183, Marco Associates, Inc. v. Comptroller of Treasury