- United States Tax Court | Thursday, April 22, 1982 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, April 3, 1985 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, April 14, 1987 | Cited 0 times
- United States Tax Court | Monday, September 30, 1985 | Cited 0 times