66 A.2d 242 (Pa. 1949), 1413, Sheldon Hotel Corporation Assessment Appeal
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- New Hampshire - 65 A. 378 (N.H. 1906), Winnipiseogee Lake Cotton And Woolen Manufacturing Co. v. Laconia
- New York - 264 A.D. 80, People ex rel. New York Cent. Railroad Co. v. State Tax Commission
- Ohio - 49 N.E.2d 406 (Ohio 1943), 29287, Standard Oil Co. v. Zangerle
- Pennsylvania - 142 A. 134 (Pa. 1928), 68, Appeal of DuBois
- Pennsylvania - 170 A. 267 (Pa. 1934), 384, Ferrier's Appeal