- Court of Appeals for the Second Circuit | Tuesday, December 31, 1996 | Cited 0 times
- District Court of Appeal of Florida | Friday, August 17, 1984 | Cited 0 times
- New York Court of Appeals | Tuesday, November 19, 1996 | Cited 0 times
- United States Tax Court | Monday, August 10, 1992 | Cited 0 times