- Court of Appeals for the Eighth Circuit | Wednesday, February 16, 1977 | Cited 0 times
- United States Tax Court | Monday, November 17, 1980 | Cited 0 times
- United States Tax Court | Thursday, November 3, 1977 | Cited 0 times
- United States Tax Court | Thursday, April 11, 1985 | Cited 0 times