- United States Tax Court | Tuesday, June 28, 1994 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, March 28, 2006 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Monday, January 9, 2006 | Cited 0 times
- Court of Appeals for the Second Circuit | Monday, March 4, 1996 | Cited 0 times
- United States Tax Court | Monday, March 29, 1971 | Cited 0 times