Comptroller of the Treasury v. James Julian, Inc., 135
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- Iowa - Morrison-Knudsen Co. v. State Tax Commission
- New Mexico - Rowan Drilling Co. v. Bureau of Revenue
- California - Atchison, Topeka & Santa Fe Ry. Co. v. State Board of Equalization
- Maryland - Tawes v. Thompson Trailer Corp., 133
- Maryland - Comptroller of the Treasury of Md. v. American Can Co., 17
