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- United States Tax Court | Tuesday, July 12, 2011 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Tuesday, January 6, 2004 | Cited 0 times
- Supreme Court of the United States | Monday, June 23, 2014 | Cited 0 times
- United States Tax Court | Thursday, April 8, 1976 | Cited 0 times
- United States Tax Court | Friday, November 30, 2001 | Cited 0 times