- Supreme Court of the United States | Monday, February 23, 1981 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Tuesday, January 16, 2007 | Cited 0 times
- United States Tax Court | Tuesday, August 28, 2001 | Cited 0 times
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- United States Tax Court | Monday, May 4, 1992 | Cited 0 times