- United States Tax Court | Thursday, August 9, 2012 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Tuesday, December 19, 2006 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, November 8, 2002 | Cited 0 times
- United States Tax Court | Tuesday, January 12, 1999 | Cited 0 times