- United States Tax Court | Wednesday, March 27, 1963 | Cited 0 times
- Court of Appeals for the Fourth Circuit | Friday, February 27, 2004 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Friday, April 8, 1994 | Cited 0 times
- United States Tax Court | Monday, May 4, 1992 | Cited 0 times