Miller Intern., Inc. v. State, Dept. of Revenue
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- Colorado - Cohen v. State, Dept. of Revenue
- Oregon Caselaw - Donald M. Drake Co. v. Department of Revenue
- South Carolina - Covington Fabrics Corp. v. South Carolina Tax Commission
- New Hampshire - New Jersey Mach. of New Hampshire, Inc. v. State, Dept. of Revenue Administration
- Colorado - Travelers Indem. Co. v. Barnes
