- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Wednesday, March 8, 2006 | Cited 0 times
- United States Tax Court | Friday, March 17, 2000 | Cited 0 times
- United States Tax Court | Wednesday, March 28, 2007 | Cited 0 times