Swan Lake Consol. School Dist. v. Consolidated School Dist. of Dolliver
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- Iowa - Indep. Sch. Dist. of Town of Frazer v. Jones
- Iowa - Beck v. Indep. Consol. Sch. Dist. of Jefferson Tp.
- New Jersey - Middlesex and Somerset Traction Co. v. Metlar
- Iowa - Arnold v. Consol. Indep. Sch. Dist. of Norwalk
- Federal Cases - Helvering v. Hallock Same v. Squire Rothensies v. Huston Bryant v. Helvering 8212 112, 183 399