- United States Board of Tax Appeals | Wednesday, April 12, 1939 | Cited 0 times
- United States Board of Tax Appeals | Friday, September 26, 1941 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Wednesday, February 3, 1943 | Cited 0 times
- United States Court of Claims | Monday, May 7, 1945 | Cited 0 times
- United States Tax Court | Friday, January 29, 1965 | Cited 0 times