- District Court, N.D. California | Monday, August 20, 1973 | Cited 0 times
- Court of Appeals of Minnesota | Tuesday, August 15, 2000 | Cited 0 times
- United States Tax Court | Thursday, February 25, 1971 | Cited 0 times
- United States Tax Court | Wednesday, October 6, 1976 | Cited 0 times