- District Court, E.D. California | Friday, September 26, 2008 | Cited 0 times
- Oregon Supreme Court | Tuesday, March 27, 1984 | Cited 0 times
- District Court, D. South Carolina | Friday, December 15, 1989 | Cited 0 times
- United States Tax Court | Monday, February 27, 1989 | Cited 0 times