- Court of Appeals for the Sixth Circuit | Friday, August 29, 1969 | Cited 0 times
- District Court, N.D. Ohio | Friday, March 25, 1977 | Cited 0 times
- United States Tax Court | Tuesday, June 11, 1968 | Cited 0 times
- United States Tax Court | Monday, December 28, 1992 | Cited 0 times