- Oregon Tax Court | Thursday, May 4, 1995 | Cited 0 times
- Court of Appeals for the Second Circuit | Tuesday, March 31, 1964 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Thursday, July 11, 1968 | Cited 0 times
- United States Tax Court | Thursday, August 27, 1964 | Cited 0 times