- Supreme Court of the United States | Monday, June 23, 1947 | Cited 0 times
- United States Tax Court | Friday, November 30, 2001 | Cited 0 times
- Court of Appeals for the Second Circuit | Wednesday, June 23, 1993 | Cited 0 times
- United States Tax Court | Thursday, February 20, 2003 | Cited 0 times