- Court of Appeals for the Ninth Circuit | Monday, February 16, 1970 | Cited 0 times
- United States Tax Court | Tuesday, April 26, 1988 | Cited 0 times
- United States Tax Court | Wednesday, April 8, 1992 | Cited 0 times
- United States Tax Court | Monday, September 30, 1991 | Cited 0 times