- United States Tax Court | Wednesday, March 28, 2007 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, May 5, 1989 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, February 6, 1975 | Cited 0 times
- Court of Appeals for the Second Circuit | Monday, June 24, 1991 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times