- United States Tax Court | Monday, April 9, 1973 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Friday, March 19, 1971 | Cited 0 times
- Court of Appeals of Oregon | Tuesday, May 26, 1981 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Tuesday, August 15, 1978 | Cited 0 times