- District Court, D. Nebraska | Friday, November 19, 1982 | Cited 0 times
- District Court, N.D. Ohio | Monday, April 14, 1980 | Cited 0 times
- United States Tax Court | Monday, September 15, 1980 | Cited 0 times
- United States Tax Court | Wednesday, January 21, 1981 | Cited 0 times