- United States Tax Court | Friday, February 23, 2001 | Cited 0 times
- Supreme Court of the United States | Monday, May 27, 1940 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Monday, December 5, 1994 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, February 23, 1983 | Cited 0 times