Modern Merchandising, Inc. v. Department of Revenue
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- Illinois - Philco Corp. v. Department of Revenue
- South Dakota - Northwestern Nat. Bank of Sioux Falls v. Gillis
- South Dakota - Nash Finch Co. v. South Dakota Dept. of Revenue, 13435
- South Dakota - K Mart Corp., Inc. v. South Dakota Dept. of Revenue
- Wisconsin - Wisconsin Dept. of Revenue v. J. C. Penney Co., Inc.
