- Court of Appeals for the Ninth Circuit | Saturday, November 24, 1945 | Cited 0 times
- United States Tax Court | Monday, July 28, 1975 | Cited 0 times
- United States Tax Court | Tuesday, February 8, 1983 | Cited 0 times
- Court of Appeals for the Eleventh Circuit | Tuesday, September 10, 1985 | Cited 0 times