- Court of Appeals for the First Circuit | Monday, November 20, 2006 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, June 3, 2009 | Cited 0 times
- United States Tax Court | Monday, March 4, 2013 | Cited 0 times
- United States Tax Court | Friday, June 30, 2000 | Cited 0 times
- Court of Appeals for the Fifth Circuit | Friday, July 25, 2003 | Cited 0 times