- United States Tax Court | Tuesday, June 28, 1994 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Tuesday, June 18, 2002 | Cited 0 times
- Court of Appeals for the Second Circuit | Monday, March 4, 1996 | Cited 0 times
- Supreme Court of the United States | Monday, November 6, 1933 | Cited 0 times