- United States Tax Court | Tuesday, March 17, 1981 | Cited 0 times
- Court of Appeals for the Federal Circuit | Wednesday, September 21, 1994 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, October 25, 1994 | Cited 0 times
- Supreme Court of the United States | Tuesday, March 24, 1992 | Cited 0 times