- Court of Appeals of Maryland | Wednesday, March 11, 1992 | Cited 0 times
- Supreme Judicial Court of Maine | Monday, July 2, 1984 | Cited 0 times
- United States Tax Court | Wednesday, May 29, 1996 | Cited 0 times
- United States Tax Court | Monday, January 25, 1982 | Cited 0 times
- United States Tax Court | Wednesday, May 29, 1996 | Cited 0 times