- United States Tax Court | Thursday, July 9, 1987 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, December 4, 1992 | Cited 0 times
- Supreme Court of the United States | Monday, May 28, 1934 | Cited 0 times
- United States Tax Court | Wednesday, June 11, 1997 | Cited 0 times