Adult Student Housing, Inc. v. State, Dept. of Revenue
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- Washington - United Parcel Service, Inc. v. State, Dept. of Revenue
- New Mexico - Mountain View Homes, Inc. v. State Tax Commission
- Washington - State, Dept. of Revenue v. Schaake Packing Co., Inc., 48701-4
- Oregon Caselaw - Oregon Methodist Homes, Inc. v. Horn
- Massachusetts - M. I. T. Student House, Inc. v. Board of Assessors of Boston