- Hawaii Supreme Court | Friday, June 20, 1941 | Cited 0 times
- Mississippi Supreme Court | Wednesday, October 17, 1990 | Cited 0 times
- United States Tax Court | Friday, January 18, 1963 | Cited 0 times
- United States Tax Court | Wednesday, March 26, 1980 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, May 15, 1941 | Cited 0 times