- Court of Appeals for the Fifth Circuit | Thursday, February 20, 1986 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, July 16, 1982 | Cited 0 times
- United States Tax Court | Wednesday, September 26, 1973 | Cited 0 times
- District Court, D. Idaho | Wednesday, July 15, 1987 | Cited 0 times
- United States Tax Court | Tuesday, May 28, 2019 | Cited 0 times