Yale Club of Chicago v. Dept. of Revenue , 214 Ill. App. 3d 468 ( 1991 )
Hope Evangelical Lutheran Church v. Iowa Department of Revenue & Finance , 1990 Iowa Sup. LEXIS 290 ( 1990 )
Iowa Movers & Warehousemen's Ass'n v. Briggs , 1976 Iowa Sup. LEXIS 1099 ( 1976 )