- United States Tax Court | Friday, December 28, 2001 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Thursday, June 23, 2005 | Cited 0 times
- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times