604 P.2d 719 (Idaho 1979), 12736, Richardson v. State Tax Commission
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- Idaho - 483 P.2d 928 (Idaho 1971), 10427, Kwik Vend Inc. v. Koontz
- Idaho - 539 P.2d 246 (Idaho 1975), 11671, Leonard Const. Co. v. State ex rel. State Tax Commission
- Indiana - 310 N.E.2d 96 (Ind.App. 2 Dist. 1974), 2--1272A125, Indiana Dept. of State Revenue, Sales Tax Division v. RCA Corp.
- Massachusetts - 358 Mass. 563 (1971), Courier Citizen Co. v. Commissioner of Corporations and Taxation
- Massachusetts - 361 Mass. 158 (1972), Rowe Contracting Co. v. State Tax Commission