634 P.2d 98 (Hawai'i 1981), 6971, Matter of Fasi
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- Pennsylvania - Public Parking Authority of Pittsburgh v. Board of Property Assessment, Appeals and Review, Allegheny County
- Federal Cases - Gregory v. Helvering
- Maryland - Blumenthal v. Clerk of Circuit Court for Anne Arundel County
- Hawaii - Aloha Motors, Inc., In re