Able Irr. Co. v. Calvert
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- California - Hayward Bldg. Material Co. v. State Bd. of Equalization
- Colorado - Craftsman Painters & Decorators, Inc. v. Carpenter
- Maryland - Comptroller of State v. Joseph F. Hughes & Co.
- Alabama - Lone Star Cement Corp. v. State Tax Commission of Alabama, 3 Div. 222
- Arkansas - Morley v. E. E. Barber Const. Co.
