Chapman v. Commissioner of Revenue, C5-02-245.
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- Federal Cases - C&A Carbone, Inc. v. Town of Clarkstown, New York
- Minnesota - Steele County Bldg. & Loan Ass'n v. Commissioner of Taxation
- Minnesota - Thompson v. Estate of Petroff, 81-848.
- Arizona - Scottsdale Princess Partnership v. Department of Revenue of the State of Ariz.
- North Carolina - Fulton Corp. v. Faulkner