- Michigan Court of Appeals | Monday, April 6, 1992 | Cited 0 times
- District Court of Appeal of Florida | Wednesday, January 27, 1988 | Cited 0 times
- Appellate Court of Illinois | Friday, July 29, 1988 | Cited 0 times
- United States Tax Court | Monday, December 11, 2000 | Cited 0 times