- Court of Appeals for the Eleventh Circuit | Tuesday, September 26, 1995 | Cited 0 times
- Court of Appeals for the Fourth Circuit | Wednesday, April 25, 1979 | Cited 0 times
- District Court, S.D. Georgia | Friday, October 30, 1981 | Cited 0 times
- District Court, S.D. New York | Tuesday, July 23, 1991 | Cited 0 times
- United States Tax Court | Monday, January 29, 1996 | Cited 0 times