Hagge v. Iowa Department of Revenue & Finance , 1995 Iowa Sup. LEXIS 216 ( 1995 )
Lisa Kragnes v. City of Des Moines, Iowa , 2012 Iowa Sup. LEXIS 18 ( 2012 )
Commonwealth, Revenue Cabinet v. Gossum , 1994 Ky. LEXIS 85 ( 1994 )