585 S.W.2d 577 (Tenn. 1979), Bank of Commerce v. Woods
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- California - 12 Cal.App.3d 47, 35310, Knudsen Dairy Products Co. v. State Bd. of Equalization
- Georgia - 213 S.E.2d 638 (Ga. 1975), 29515, Richards v. Blackmon
- New Mexico - 511 P.2d 765 (N.M.App. 1973), 1074, Sterling Title Co. of Taos v. Commissioner of Revenue
- Ohio - 132 N.E.2d 460 (Ohio 1956), 34417, State v. Sloan
- Ohio - 313 N.E.2d 838 (Ohio 1974), 73-67, State v. Standard Oil Co.