- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Tuesday, February 17, 1976 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times
- United States Tax Court | Friday, March 17, 2000 | Cited 0 times
- United States Tax Court | Monday, February 26, 1990 | Cited 0 times