- United States Tax Court | Thursday, August 10, 1972 | Cited 0 times
- United States Bankruptcy Court, M.D. Florida | Wednesday, February 4, 2004 | Cited 0 times
- Court of Appeals of Iowa | Tuesday, March 26, 1985 | Cited 0 times
- United States Tax Court | Thursday, December 30, 1954 | Cited 0 times