- Court of Appeals for the Sixth Circuit | Monday, March 23, 1998 | Cited 0 times
- United States Tax Court | Friday, April 13, 2001 | Cited 0 times
- United States Tax Court | Tuesday, February 5, 2002 | Cited 0 times
- United States Tax Court | Monday, April 27, 2009 | Cited 0 times