- United States Tax Court | Thursday, December 29, 2005 | Cited 0 times
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- United States Tax Court | Thursday, April 23, 2009 | Cited 0 times
- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, January 24, 1984 | Cited 0 times
- Supreme Court of the United States | Monday, April 5, 1971 | Cited 0 times