- District Court, C.D. California | Monday, January 24, 1977 | Cited 0 times
- District Court, W.D. Missouri | Monday, December 19, 1977 | Cited 0 times
- United States Tax Court | Thursday, May 18, 1978 | Cited 0 times
- United States Tax Court | Monday, September 29, 1997 | Cited 0 times