- United States Tax Court | Monday, January 12, 1987 | Cited 0 times
- California Court of Appeal | Friday, March 3, 1967 | Cited 0 times
- California Court of Appeal | Wednesday, October 15, 1975 | Cited 0 times
- California Court of Appeal | Monday, January 20, 1975 | Cited 0 times
- Supreme Court of North Carolina | Friday, March 3, 2000 | Cited 0 times