State, Dept. of Revenue v. OSG Bulk Ships, Inc.
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- Federal Cases - Norton Co v. Department of Revenue of State of Illinois
- Alaska - Hillman v. Nationwide Mut. Fire Ins. Co.
- Oregon Caselaw - Sperry & Hutchinson Co. v. Department of Revenue
- Federal Cases - Miller Bros Co v. State of Maryland
- Federal Cases - Asarco Incorporated v. Idaho State Tax Commission