American Hardware Supply Co., Inc. v. Whitmire
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- South Carolina - Murphy v. Hagan, 21307
- South Carolina - Meredith v. Elliott
- Arkansas - Clay County v. Brown Lumber Co.
- Iowa - Home Owners' Loan Corp. of Washington, D. C. v. Polk County
- US - Reference Stubs - "Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status
