870 P.2d 1382 (N.M.App. 1994), 14325, Vivigen, Inc. v. Minzner
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- New York - Nat'l Cash Register Co. v. Joseph
- Federal Cases - Rothensies v. Electric Storage Battery Co v. 15 8212 18, 1946
- New Mexico - Wing Pawn Shop v. Taxation and Revenue Dept. for State of N.M.
- Indiana - Indiana Dept. of State Revenue, Inheritance Tax Div. v. Smith
- New Mexico - Vivigen, Inc. v. Minzner, 14325