842 P.2d 822 (Utah 1992), 900368, BJ-Titan Services v. State Tax Com'n
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- Ohio - 330 N.E.2d 437 (Ohio 1975), 74-1008, Roberts & Sons, Inc. v. Kosydar
- Ohio - 405 N.E.2d 289 (Ohio 1980), 79-1620, IBEC Industries, Inc. v. Lindley
- Ohio - 417 N.E.2d 1257 (Ohio 1981), 80-993, Hawthorn Mellody, Inc. v. Lindley
- Tennessee - 679 S.W.2d 448 (Tenn. 1984), Northern Telecom, Inc., v. Olsen
- Utah - 125 P.2d 408 (Utah 1942), 6398, Utah Concrete Products Corporation v. State Tax Commission
