- United States Tax Court | Tuesday, September 21, 1971 | Cited 0 times
- Court of Appeals for the Second Circuit | Friday, May 23, 1997 | Cited 0 times
- Supreme Court of the United States | Wednesday, January 9, 1985 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, September 8, 1993 | Cited 0 times