- Court of Appeals for the Tenth Circuit | Tuesday, May 1, 2007 | Cited 0 times
- Court of Appeals for the Sixth Circuit | Wednesday, May 22, 2019 | Cited 0 times
- United States Tax Court | Wednesday, December 13, 2000 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Tuesday, December 1, 1992 | Cited 0 times