I could not find a US state with that law, interestingly enough, despite being taught it in Driver's Ed. in Virginia, that doesn't appear to be the law on the books.
Most states' language is similar to California's 21801 which is must yield to vehicles "approaching frome the opposite direction which are close enough to constitute a hazard"
Not USA, but Ontario, CA actually does have this rule in 136.2[1]
Michigan found a 3rd option: If there are two cars going straight from one direction and one car waiting to turn left from the opposite, then it goes Straight, Left, Straight. This is regardless of the order that they arrive[2]
[edit]
I also find it absurd that this situation is not covered in every single States' driver's manual. After googling this, it's clearly contentious, and has been for years. If there ever was a situation that needed clarification it's this one.
I think it was New York's manual that had the section and had a list of questions "you should be able to answer" before proceeding (without answers provided). One of the questions was this situation, but I could not figure out the answer from reading the chapter!
1: https://www.ontario.ca/laws/statute/90h08#BK230
2: http://www.legislature.mi.gov/(S(did15hikprdseomawdqif0jc))/...