- United States Tax Court | Thursday, November 15, 1979 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Thursday, December 2, 2004 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Wednesday, January 12, 2005 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Thursday, May 20, 2004 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, March 15, 2001 | Cited 0 times
- United States Tax Court | Tuesday, February 14, 1989 | Cited 0 times