- District Court, E.D. California | Monday, August 12, 1985 | Cited 0 times
- District Court, N.D. Illinois | Tuesday, May 8, 1984 | Cited 0 times
- District Court, N.D. Indiana | Thursday, September 3, 1987 | Cited 0 times
- United States Tax Court | Monday, March 29, 1993 | Cited 0 times