- Court of Appeals for the Sixth Circuit | Thursday, September 26, 1985 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Friday, June 18, 1971 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, January 26, 1999 | Cited 0 times
- United States Tax Court | Thursday, April 9, 1970 | Cited 0 times