Drackett Products Co. v. Conrad, 10812
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- Indiana - Indiana Dept. of State Revenue v. Continental Steel Corp., 2-876-A-316
- Ohio - National Tires, Inc. v. Lindley
- Oregon Caselaw - Miles Laboratories, Inc. v. Department of Revenue
- New Jersey - Clairol, Inc. v. Kingsley
- Missouri - State ex rel. Ciba Pharmaceutical Products, Inc. v. State Tax Commission
