786 P.2d 1221 (N.M.App. 1990), 10650, Phillips Mercantile Co. v. New Mexico Taxation and Revenue Dept.
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786 P.2d 1221 (N.M.App. 1990), 10650, Phillips Mercantile Co. v. New Mexico Taxation and Revenue Dept.
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- Federal Cases - 480 U.S. 942 (1987), 86-1291, Montano v. Prince George's County, Md.
- Idaho - 727 P.2d 1147 (Idaho 1986), 16234, K Mart Corp. v. Idaho State Tax Com'n
- Illinois - 364 N.E.2d 117 (Ill.App. 3 Dist. 1977), 76-534, Deere & Co. v. Allphin
- New Mexico - 533 P.2d 107 (N.M.App. 1975), 1480, Gathings v. Bureau of Revenue
- New Mexico - 604 P.2d 835 (N.M.App. 1979), 3778, C & D Trailer Sales v. Taxation and Revenue Dept.