- United States Tax Court | Wednesday, March 15, 1972 | Cited 0 times
- United States Tax Court | Wednesday, January 10, 1973 | Cited 0 times
- Court of Appeals for the Sixth Circuit | Thursday, June 4, 1987 | Cited 0 times
- United States Tax Court | Monday, June 28, 1982 | Cited 0 times