- District Court, S.D. California | Wednesday, May 1, 1991 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Thursday, February 15, 1990 | Cited 0 times
- District Court, E.D. Pennsylvania | Friday, April 24, 1992 | Cited 0 times
- United States Tax Court | Tuesday, January 19, 1993 | Cited 0 times