- United States Tax Court | Thursday, March 31, 1983 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Thursday, December 17, 1981 | Cited 0 times
- United States Tax Court | Wednesday, June 16, 1993 | Cited 0 times
- Court of Appeals for the Sixth Circuit | Wednesday, January 16, 1985 | Cited 0 times