- United States Tax Court | Wednesday, May 3, 2006 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Monday, May 8, 2006 | Cited 0 times
- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Friday, July 14, 2006 | Cited 0 times
- United States Tax Court | Tuesday, January 12, 1999 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times