National Service Industries, Inc. v. Powers, 8921SC572
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- Oregon Caselaw - Sperry & Hutchinson Co. v. Department of Revenue
- North Carolina - Property Shop, Inc. v. Mountain City Inv. Co.
- Federal Cases - Container Corporation of America v. Franchise Tax Board
- New Mexico - Champion Intern. Corp. v. Bureau of Rev.
- North Carolina - Dailey v. Integon General Ins. Corp.
