- United States Tax Court | Monday, February 24, 2014 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Tuesday, June 18, 2002 | Cited 0 times
- Supreme Court of the United States | Monday, May 28, 1934 | Cited 0 times
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- United States Tax Court | Wednesday, December 19, 2012 | Cited 0 times