Scott & Williams, Inc. v. Board of Taxation
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- New Hampshire - Johns-Manville Products Corp. v. Commissioner of Revenue Administration
- Oregon Caselaw - Cal-Roof Wholesale, Inc. v. State Tax Commission
- Federal Cases - Complete Auto Transit, Inc v. Brady
- South Carolina - Covington Fabrics Corp. v. South Carolina Tax Commission
- Federal Cases - Hans Rees Sons v. State of North Carolina Maxwell
