- United States Tax Court | Wednesday, September 6, 1995 | Cited 0 times
- United States Tax Court | Thursday, December 29, 2005 | Cited 0 times
- United States Tax Court | Friday, March 17, 2000 | Cited 0 times
- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- Court of Appeals for the First Circuit | Thursday, June 20, 1996 | Cited 0 times