Yurista v. Commissioner of Revenue , 1990 Minn. LEXIS 270 ( 1990 )
Loewenstein v. State , 244 Neb. 82 ( 1993 )
Comptroller of the Treasury, Income Tax Division v. First United Bank & Trust , 320 Md. 352 ( 1990 )
Bewley v. Franchise Tax Bd. , 9 Cal. 4th 526 ( 1995 )
Farrar v. Franchise Tax Board , 18 Cal. Rptr. 2d 611 ( 1993 )
Borg v. Department of Revenue , 308 Or. 34 ( 1989 )