- United States Tax Court | Tuesday, December 17, 2002 | Cited 0 times
- United States Tax Court | Monday, April 21, 2003 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Tuesday, December 30, 2003 | Cited 0 times
- United States Tax Court | Friday, February 8, 2002 | Cited 0 times