- United States Tax Court | Thursday, March 5, 1987 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, December 4, 1992 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Friday, January 5, 1996 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Wednesday, June 22, 1994 | Cited 0 times
- United States Tax Court | Thursday, June 10, 2004 | Cited 0 times
- United States Tax Court | Thursday, March 7, 1996 | Cited 0 times
- Court of Appeals for the Federal Circuit | Tuesday, February 1, 2000 | Cited 0 times