- Court of Appeals for the Fourth Circuit | Thursday, June 18, 1981 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, April 3, 1980 | Cited 0 times
- United States Tax Court | Tuesday, November 2, 1999 | Cited 0 times
- United States Tax Court | Tuesday, December 26, 2006 | Cited 0 times