- Court of Appeals for the Second Circuit | Tuesday, May 4, 1993 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Friday, February 8, 2002 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, March 1, 1990 | Cited 0 times
- United States Tax Court | Friday, February 8, 2002 | Cited 0 times
- United States Tax Court | Wednesday, August 30, 2000 | Cited 0 times