- United States Tax Court | Tuesday, November 19, 1985 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, June 3, 2009 | Cited 0 times
- United States Tax Court | Tuesday, January 19, 2010 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times