- Court of Appeals for the Tenth Circuit | Monday, November 5, 2001 | Cited 0 times
- Supreme Court of the United States | Wednesday, January 17, 1996 | Cited 0 times
- Court of Appeals for the Sixth Circuit | Friday, June 22, 2007 | Cited 0 times
- United States Tax Court | Tuesday, July 20, 2004 | Cited 0 times