- United States Board of Tax Appeals | Tuesday, January 3, 1939 | Cited 0 times
- United States Tax Court | Monday, April 29, 1991 | Cited 0 times
- Court of Appeals for the Second Circuit | Monday, January 22, 1940 | Cited 0 times
- Court of Appeals for the Fourth Circuit | Monday, March 11, 1974 | Cited 0 times
- Supreme Court of the United States | Monday, January 7, 1935 | Cited 0 times