- Oregon Tax Court | Thursday, May 4, 1995 | Cited 0 times
- Vermont Superior Court | Monday, May 16, 2005 | Cited 0 times
- Hawaii Supreme Court | Wednesday, July 12, 1978 | Cited 0 times
- United States Tax Court | Tuesday, March 10, 1981 | Cited 0 times
- United States Tax Court | Tuesday, September 17, 1985 | Cited 0 times
- Court of Appeals for the Second Circuit | Tuesday, November 25, 1980 | Cited 0 times