62 A.D.2d 614, Bennett Bros., Inc. v. State Tax Commission
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- Ohio - 243 N.E.2d 72 (Ohio 1968), 68-265, Hoffmann-LaRoche, Inc. v. Porterfield
- New York - 57 A.D.2d 261, A. R. Gundry, Inc. v. State Tax Commission
- New York - 62 A.D.2d 534, Kubus v. Ross
- Rhode Island - 300 A.2d 480 (R.I. 1973), 1609, Martin v. Tucker
- Rhode Island - 303 A.2d 361 (R.I. 1973), 1737, Mart Realty, Inc. v. Norberg