- United States Tax Court | Tuesday, May 17, 2005 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, April 8, 1959 | Cited 0 times
- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- Supreme Court of the United States | Monday, November 6, 1933 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times