- United States Tax Court | Wednesday, May 3, 2006 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Friday, June 18, 1971 | Cited 0 times
- United States Tax Court | Thursday, April 9, 1970 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times