South Carolina Tax Com'n v. United Oil Marketers, Inc.
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- New Mexico - Giant Industries Arizona, Inc. v. Taxation and Revenue Dept.
- South Carolina - Lee v. Clark, 16779
- Minnesota - Archer Daniels Midland Co. v. State, 81-305.
- Federal Cases - Carter v. Carter Coal Co Helvering v. Carter Tway Coal Co v. Glenn Tway Coal Co v. Clark
- Federal Cases - New Energy Company of Indiana v. Limbach, 87-654
