- United States Tax Court | Monday, April 15, 1985 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, July 9, 1976 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Wednesday, March 9, 2011 | Cited 0 times
- Court of Appeals for the Fourth Circuit | Friday, November 5, 2010 | Cited 0 times