- Court of Appeals for the First Circuit | Friday, November 3, 1989 | Cited 0 times
- District Court, C.D. Illinois | Friday, May 22, 1987 | Cited 0 times
- District Court, W.D. Michigan | Monday, July 22, 1996 | Cited 0 times
- District Court, S.D. Ohio | Tuesday, October 25, 1994 | Cited 0 times
- United States Tax Court | Wednesday, May 18, 2005 | Cited 0 times