Caterpillar Financial Services Corp. v. Whitley
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- Federal Cases - Kraft General Foods, Inc v. Iowa Department of Revenue and Finance
- Illinois - Chicago & Illinois Midland Ry. Co. v. Department of Revenue
- Maine - E.I. Du Pont de Nemours & Co. v. State Tax Assessor
- New Mexico - 1997 -NMSC- 5, Conoco, Inc. v. Taxation and Revenue Dept. of State of N.M.
- Illinois - People ex rel. Partee v. Murphy