- Court of Appeals for the Ninth Circuit | Monday, April 30, 1984 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Wednesday, August 15, 1990 | Cited 0 times
- Court of Appeals for the Second Circuit | Wednesday, November 2, 1994 | Cited 0 times
- United States Tax Court | Wednesday, October 21, 1987 | Cited 0 times