- Court of Appeals for the Ninth Circuit | Tuesday, June 30, 1987 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, February 6, 1991 | Cited 0 times
- United States Tax Court | Wednesday, April 22, 1981 | Cited 0 times
- United States Tax Court | Wednesday, June 28, 2017 | Cited 0 times