- Court of Appeals for the Sixth Circuit | Monday, September 12, 2005 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, October 11, 1994 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, May 2, 1997 | Cited 0 times
- United States Tax Court | Thursday, April 2, 1992 | Cited 0 times