Gilmour Mfg. Co. v. Com.
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- Pennsylvania - Philadelphia Suburban Corp. v. Com., Bd. of Finance and Revenue
- California - McDonnell Douglas Corp. v. Franchise Tax Bd., B064073
- Pennsylvania - Welded Tube Co. of America v. Com.
- Florida - Department of Revenue v. Parker Banana Co., 79-581
- Minnesota - Olympia Brewing Co. v. Com'r of Revenue, 82-429.
