- United States Tax Court | Wednesday, January 10, 1973 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, July 19, 1978 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, April 16, 1982 | Cited 0 times
- United States Tax Court | Tuesday, January 31, 1978 | Cited 0 times