- United States Tax Court | Tuesday, April 29, 1997 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, May 5, 1993 | Cited 0 times
- Supreme Court of the United States | Monday, March 19, 1928 | Cited 0 times
- United States Tax Court | Monday, April 13, 1964 | Cited 0 times