- United States Tax Court | Friday, October 13, 2000 | Cited 0 times
- United States Tax Court | Tuesday, January 12, 1999 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, November 17, 1989 | Cited 0 times
- United States Tax Court | Thursday, June 10, 2004 | Cited 0 times