- Court of Appeals for the Tenth Circuit | Monday, September 8, 1997 | Cited 0 times
- Court of Appeals for the D.C. Circuit | Friday, June 14, 2002 | Cited 0 times
- Colorado Court of Appeals | Thursday, February 10, 1994 | Cited 0 times
- United States Tax Court | Friday, February 8, 2002 | Cited 0 times