629 A.2d 300 (Pa.Cmwlth. 1993), USAir, Inc. v. Commonwealth
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- Federal Cases - 264 F.2d 831 (4th Cir. 1959), 7784, Mitchell v. Sherry Corine Corp.
- Florida - 374 So.2d 575 (Fla.App. 3 Dist. 1979), 78-2280, Air Jamaica, Ltd. v. State, Dept. of Revenue
- Illinois - 319 N.E.2d 28 (Ill. 1974), 45786, American Airlines, Inc. v. Department of Revenue
- Indiana - 542 N.E.2d 1033 (Ind.Tax 1989), 49T05-8809-TA-00046, USAir, Inc. v. Indiana Dept. of State Revenue
- Indiana - 582 N.E.2d 777 (Ind. 1991), 49S00-8911-TA-870, USAir, Inc. v. Indiana Dept. of State Revenue