- United States Tax Court | Monday, November 24, 1969 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Friday, August 10, 1973 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, March 27, 1974 | Cited 0 times
- Court of Appeals for the Second Circuit | Wednesday, June 23, 1993 | Cited 0 times
- United States Tax Court | Wednesday, August 26, 2020 | Cited 0 times