- United States Tax Court | Tuesday, March 29, 2016 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, January 26, 1999 | Cited 0 times
- Court of Appeals for the D.C. Circuit | Tuesday, June 21, 2011 | Cited 0 times
- United States Tax Court | Monday, June 29, 1998 | Cited 0 times