All Star Amusement, Inc. v. Director of Revenue
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- Nevada - State v. Obexer & Son, Inc.
- Utah - Niederhauser Ornamental & Metal Works Co., Inc. v. Tax Com'n, Auditing Div.
- Alabama - Burton Mfg. Co., Inc. v. State
- Federal Cases - United States Steel Corporation v. Multistate Tax Commission
- Federal Cases - Northwestern States Portland Cement Company v. State of Minnesota Williams v. Stockham Valves and Fittings, Inc