- United States Tax Court | Monday, June 15, 2009 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Monday, March 29, 1993 | Cited 0 times
- Court of Appeals for the Federal Circuit | Friday, May 18, 2012 | Cited 0 times
- District Court, D. Alaska | Friday, December 22, 1995 | Cited 0 times
- United States Tax Court | Thursday, March 30, 1989 | Cited 0 times