Ingels v. Boteler , 100 F.2d 915 ( 1938 )
In Re Knox-Powell-Stockton Co. , 100 F.2d 979 ( 1939 )
McCaw Keating v. Tax Com'r Fase , 1953 Haw. LEXIS 3 ( 1953 )
Chen v. Franchise Tax Board , 75 Cal. App. 4th 1110 ( 1999 )