- Court of Appeals for the Ninth Circuit | Friday, May 15, 1981 | Cited 0 times
- District Court, S.D. New York | Monday, March 9, 1981 | Cited 0 times
- United States Tax Court | Thursday, May 12, 1983 | Cited 0 times
- Court of Appeals for the Second Circuit | Friday, February 24, 1984 | Cited 0 times