- Court of Appeals for the Second Circuit | Wednesday, November 2, 1994 | Cited 0 times
- Court of Appeals for the Third Circuit | Monday, July 29, 2002 | Cited 0 times
- Court of Appeals for the Sixth Circuit | Monday, May 11, 1992 | Cited 0 times
- Court of Appeals for the Fourth Circuit | Thursday, January 11, 1990 | Cited 0 times
- United States Tax Court | Thursday, May 4, 1978 | Cited 0 times