- United States Tax Court | Tuesday, January 30, 2001 | Cited 0 times
- District Court, S.D. California | Wednesday, June 30, 2004 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, October 7, 2005 | Cited 0 times
- Court of Appeals for the Third Circuit | Wednesday, February 25, 1959 | Cited 0 times
- United States Tax Court | Friday, September 28, 2001 | Cited 0 times