- Court of Appeals for the Ninth Circuit | Thursday, February 6, 2003 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Tuesday, October 9, 1984 | Cited 0 times
- United States Tax Court | Wednesday, March 29, 1989 | Cited 0 times
- United States Tax Court | Wednesday, November 6, 1985 | Cited 0 times