District of Columbia v. Pierce Associates, Inc.
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- California - Times Mirror Co. v. Franchise Tax Bd.
- Oregon Caselaw - Sperry & Hutchinson Co. v. Department of Revenue
- Massachusetts - W. R. Grace & Co. v. Commissioner of Revenue
- New Hampshire - Johns-Manville Products Corp. v. Commissioner of Revenue Administration
- District of Columbia - District of Columbia v. Pierce Associates, Inc., 80-1102.