Hellertown Mfg. Co. v. Com.
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- Federal Cases - Moorman Manufacturing Company v. Bair
- Federal Cases - National Bellas Hess, Incorporated v. Department of Revenue of State of Illinois, 241
- Oregon Caselaw - Donald M. Drake Co. v. Department of Revenue
- Pennsylvania - Hellertown Mfg. Co. v. Com.
- Utah - Kennecott Copper Corp. v. State Tax Commission, 12498