596 A.2d 1385 (Del. 1991), Arbern-Wilmington, Inc. v. Director of Revenue
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- Federal Cases - 281 U.S. 66 (1930), Carley & Hamilton, Inc. v. Snook
- Arizona - 685 P.2d 1331 (Ariz.App. Div. 1 1984), 1 CA-CIV 5888, City of Phoenix v. Santa Anita Development Corp.
- Pennsylvania - 348 A.2d 113 (Pa. 1975), Estate of Rose
- Delaware - 269 A.2d 413 (Del.Ch. 1970), In re Webb's Estate
- Delaware - 32 A.2d 426 (Del.Super. 1943), Consolidated Fisheries Co. v. Marshall