- Court of Appeals for the Sixth Circuit | Friday, January 3, 1986 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Tuesday, September 20, 1977 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Tuesday, November 24, 1981 | Cited 0 times
- United States Tax Court | Monday, March 22, 2010 | Cited 0 times