Leathers v. Jacuzzi, Inc.
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- Arkansas - Land O'Frost, Inc. v. Pledger, 91-220
- Montana - Montana Dept. of Rev. v. American Smelting and Refining Co.
- Federal Cases - Exxon Corporation v. Wisconsin Department of Revenue
- Oregon Caselaw - Caterpillar Tractor Co. v. Department of Revenue
- Federal Cases - Hans Rees Sons v. State of North Carolina Maxwell