68 N.W.2d 463 (N.D. 1954), 7475, Northern Imp. Co. v. Engen
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- Arizona - 179 P.2d 252 (Ariz. 1947), 4948, Duhame v. State Tax Commission
- Indiana - 129 N.E. 278 (Ind.App. 1920), 10,571, Culp v. Holbrook
- Maryland - 185 A. 456 (Md. 1936), 40, State v. Christhilf
- Michigan - 294 N.W. 126 (Mich. 1940), 70-1939, Acorn Iron Works, Inc. v. Auditor General
- Michigan - 11 N.W.2d 280 (Mich. 1943), 35, R.C. Mahon Co. v. Department of Revenue