- Court of Appeals for the Second Circuit | Monday, July 22, 1991 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Friday, January 19, 1973 | Cited 0 times
- Court of Appeals for the First Circuit | Wednesday, August 30, 1989 | Cited 0 times
- United States Tax Court | Monday, July 18, 1988 | Cited 0 times
- United States Tax Court | Thursday, April 30, 1987 | Cited 0 times